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UTGST classification amendments: tender coconut water branded and HS code substitutions specified, and certain entries omitted. The notification amends the UTGST rate schedule by substituting the tariff entry for S. No. 22 with revised HS headings; replacing descriptions at S. No. 43B and S. No. 49 to clarify categories for provisionally preserved vegetables and fresh nuts respectively; inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand right (subject to annexure conditions); omitting S. No. 101; and substituting the tariff code for S. No. 141. The amendments take effect on the stated commencement date.
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UTGST classification amendments: tender coconut water branded and HS code substitutions specified, and certain entries omitted.
The notification amends the UTGST rate schedule by substituting the tariff entry for S. No. 22 with revised HS headings; replacing descriptions at S. No. 43B and S. No. 49 to clarify categories for provisionally preserved vegetables and fresh nuts respectively; inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand right (subject to annexure conditions); omitting S. No. 101; and substituting the tariff code for S. No. 141. The amendments take effect on the stated commencement date.
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