IGST rate amendment updates tariff entries and adds branded tender coconut water classification with specified brand conditions. Amendment to the IGST Schedule substitutes HS headings at S. No. 22, revises descriptions at S. No. 43B and S. No. 49, inserts a new entry 97A for tender coconut water not in unit containers with brand-related conditions subject to Annexure I, omits S. No. 101, and substitutes the HS code at S. No. 141; changes take effect from the notification's stated effective date.