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The Central Board of Indirect Taxes and Customs corrects Circular No. 160/16/2021-GST. The authority updates the opening paragraph table against serial number 3. The reader replaces the words first proviso with the words second proviso wherever they occur in that entry.
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Corrigendum to Circular No. 160/16/2021-GST
No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing
New Delhi, dated the $24^{\text{th}}$ September, 2021
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)
Madam/Sir,
Subject: Corrigendum to Circular No. 160/16/2021-GST dated $20^{\text{th}}$ September 2021 issued vide F. No. CBIC-20001/8/2021-GST- reg.
In the opening para of the said circular, in the table against S. No. 3, for the words ‘first proviso’ wherever they occur, the words ‘second proviso’ shall be read.
(Sanjay Mangal) Principal Commissioner
