GST schedule amendment adds tender coconut water with brand-based eligibility and substitutes several tariff descriptions. Amendment alters schedule tariff entries by substituting certain commodity codes and descriptions, omitting S. No. 101, and replacing S. No.141's code with 8807. It inserts S. No. 97A to cover tender coconut water not in unit containers, conditioned on bearing a registered brand name or a brand subject to an actionable or enforceable right, subject to ANNEXURE I conditions. The amendment is effected under section 11 and comes into force on the notification's commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST schedule amendment adds tender coconut water with brand-based eligibility and substitutes several tariff descriptions.
Amendment alters schedule tariff entries by substituting certain commodity codes and descriptions, omitting S. No. 101, and replacing S. No.141's code with 8807. It inserts S. No. 97A to cover tender coconut water not in unit containers, conditioned on bearing a registered brand name or a brand subject to an actionable or enforceable right, subject to ANNEXURE I conditions. The amendment is effected under section 11 and comes into force on the notification's commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
