GST rate schedule amendment creates branded tender coconut water category subject to actionable brand conditions and substitutes tariff entries. The Goa GST rate notification is amended to substitute specified tariff codes and product descriptions, omit one schedule entry, and insert a new serial 97A classifying tender coconut water not in unit containers where the product bears a registered brand name or a brand name subject to an actionable claim or enforceable right in court, subject to conditions in an annexure; the amendments take effect on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate schedule amendment creates branded tender coconut water category subject to actionable brand conditions and substitutes tariff entries.
The Goa GST rate notification is amended to substitute specified tariff codes and product descriptions, omit one schedule entry, and insert a new serial 97A classifying tender coconut water not in unit containers where the product bears a registered brand name or a brand name subject to an actionable claim or enforceable right in court, subject to conditions in an annexure; the amendments take effect on 1 January 2022.
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