Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017. - 19/2021 - Central GST (CGST) Rate

GST rate notification amendment: conditional tariff entry for tender coconut water tied to brand name and enforceable brand rights.

Amendment to the CGST rate schedule substitutes several Schedule entries: updated tariff headings for S. No. 22; revised descriptions for S. No. 43B and S. No. 49; omission of S. No. 101; substitution of the tariff code for S. No. 141; and insertion of S. No. 97A creating a conditional entry for tender coconut water limited to supplies bearing a registered brand name or an actionable/enforceable brand right, subject to annexure conditions. The changes come into force at the start of the notified tax year.