GST schedule amendment adds branded tender coconut water conditions and substitutes several tariff classifications. Amendment to the Karnataka GST schedule substitutes various HSN codes and descriptive entries, omits S. No. 101, and inserts a new entry for tender coconut water not in unit containers that either bears a registered brand name or a brand name carrying an actionable or enforceable right, subject to Annexure I conditions; amendments take effect on the 1st day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds branded tender coconut water conditions and substitutes several tariff classifications.
Amendment to the Karnataka GST schedule substitutes various HSN codes and descriptive entries, omits S. No. 101, and inserts a new entry for tender coconut water not in unit containers that either bears a registered brand name or a brand name carrying an actionable or enforceable right, subject to Annexure I conditions; amendments take effect on the 1st day of January, 2022.
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