GST Schedule Amendments revise tariff entries and add branded tender coconut water branding eligibility conditions. Amendment revises Schedule entries: substitutes tariff headings at S. No. 22, updates descriptions at S. No. 43B and S. No. 49 to specify certain provisionally preserved vegetables and fresh nuts, omits S. No. 101, and replaces the code for S. No. 141. It inserts S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable legal claim, subject to conditions in the Annexure.
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Provisions expressly mentioned in the judgment/order text.
GST Schedule Amendments revise tariff entries and add branded tender coconut water branding eligibility conditions.
Amendment revises Schedule entries: substitutes tariff headings at S. No. 22, updates descriptions at S. No. 43B and S. No. 49 to specify certain provisionally preserved vegetables and fresh nuts, omits S. No. 101, and replaces the code for S. No. 141. It inserts S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable legal claim, subject to conditions in the Annexure.
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