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Date: 22-Oct-2024 Category: Extra Ordinary State: Union Government Country: India

Corrigendum to Notification No 09/2024 Central Tax(Rate) and corresponding UT(Rate) and IT(Rate) Notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Description of the Gazette Notification

  • This gazette notification contains three corrigenda issued by the Ministry of Finance (Department of Revenue), Government of India, on October 22, 2024.
  • These corrigenda amend earlier notifications (dated October 8, 2024) related to Central Tax rates, Union Territory Tax rates, and Integrated Tax rates.
  • The amendments clarify the scope of 'property' in the tax rate tables by replacing "any property" with "any immovable property".

Key Changes

  • The original notifications (G.S.R. 623(E), 624(E), and 625(E), dated October 8, 2024) contained an error in the definition of 'property' within certain tax rate tables.
  • The word "any property" has been corrected to "any immovable property" in three separate notifications (G.S.R. 652(E), 653(E), and 654(E), dated October 22, 2024).
  • This correction affects lines 12, 13, and 19 of the tables in the original notifications, respectively, under serial number 5AB.
  • The specific page numbers affected are 23, 24, and 25 in the original Gazette of India Extraordinary publications.

Impact Analysis

Taxpayers

  • Action Item: Taxpayers should review their tax filings and adjust them if necessary to reflect the change in definition of 'property'.

Tax Authorities

  • Action Item: Tax authorities should update their internal guidelines and systems to reflect the change in the definition of 'property'.

Legal Professionals

  • Action Item: Legal professionals should update their understanding of the relevant tax laws to reflect this amendment.

Key Entities Referenced

Ministry of Finance (Department of Revenue), Government of India: The issuing authority of the corrigendum notifications. Gazette of India, Extraordinary: The official publication where the original notifications and corrigenda were published. G.S.R. 623(E), 624(E), 625(E) (October 8, 2024): Original notifications containing the error. G.S.R. 652(E), 653(E), 654(E) (October 22, 2024): Corrigendum notifications correcting the error. CBEC (Central Board of Excise and Customs): Likely the department within the Ministry of Finance responsible for the original notifications (implied by file number).
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-22102024-258139 CG-DxLx-xEG-I2D2H1x0x2x0 24-258139 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 596] नई दिल्ली, मगं लिार, अक्त बू र 22, 2024/आज‍ि न 30, 1946 No. 596] NEW DELHI, TUESDAY, OCTOBER 22, 2024/ASVINA 30, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) िजु ि-पत्र नई दिल्ली, 22 अक् तूबर, 2024 सा.का.जन. 652(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 09/2024- केंद्रीय कर (िर), दिनांक 08 अक्तूबर, 2024, जिसे सा.का.जन. 623(अ) दिनांक 08 अक्तूबर, 2024 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (i) में प्रकाजित गया था, के पृष्ठ संख्या 23 पर, क्रम संख्या 5कख के समक्ष, सारणी में, कॉलम (2) में, पंजक्त 21 में “दकसी भी संपजत्त” के स्ट्थान पर “दकसी भी अचल संपजत्त” पढ़ें I [फा. सं. 190354/149/2024-TO (TRU-II)-Part-I CBEC] दिलजमल ससंह सोच, अिर सजचि MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 652(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Central Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, 6882 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 623(E), dated the 8th October, 2024, at page number 24, against serial number 5AB, in the table, in column (2) in the line 12, for “any property” read “any immovable property”. [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy. िजु ि-पत्र नई दिल्ली, 22 अक् तूबर, 2024 सा.का.जन. 653(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 09/2024- संघ राज्य कर (िर), दिनांक 08 अक्तूबर, 2024, जिसे सा.का.जन. 624(अ) दिनाकं 08 अक्तूबर, 2024 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (i) में प्रकाजित गया था, के पृष्ठ संख्या 24 पर, क्रम संख्या 5कख के समक्ष, सारणी में, कॉलम (2) में, पंजक्त 32 में “दकसी भी संपजत्त” के स्ट्थान पर “दकसी भी अचल संपजत्त” पढ़ें I [फा. सं. 190354/149/2024-TO (TRU-II)-Part-I CBEC] दिलजमल ससंह सोच, अिर सजचि CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 653(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.09/2024-Union Territory Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 624(E), dated the 8th October, 2024, at page number 25, against serial number 5AB, in the table, in column (2) in the line 13, for “any property” read “any immovable property”. [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy. िजु ि-पत्र नई दिल्ली, 22 अक् तूबर, 2024 सा.का.जन. 654(अ).—भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 09/2024- एकीकृत कर (िर), दिनांक 08 अक्तूबर, 2024, जिसे सा.का.जन. 625(अ) दिनांक 08 अक्तूबर, 2024 के तहत भारत के रािपत्र, असाधारण, के भाग II, खंड 3, उपखंड (i) में प्रकाजित गया था, के पृष्ठ संख्या 25 पर, क्रम संख्या 5कख के समक्ष, सारणी में, कॉलम (2) में, पंजक्त 34 में “दकसी भी संपजत्त” के स्ट्थान पर “दकसी भी अचल संपजत्त” पढ़ें I [फा. सं. 190354/149/2024-TO (TRU-II)-Part-I CBEC] दिलजमल ससंह सोच, अिर सजचि CORRIGENDUM New Delhi, the 22nd October, 2024 G.S.R. 654(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 09/2024- Integrated Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 625(E), dated the 8th October, 2024, at page number 26, against serial number 5AB, in the table, in column (2) in the line 19, for “any property” read “any immovable property”. [F. No. 190354/149/2024-TO (TRU-II)-Part-I CBEC] DILMIL SINGH SOACH, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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