GST schedule amendment changes commodity classifications and adds branded tender coconut water conditions, taking effect January. Amendment to the Schedule of Notification No.36/ST-2 substitutes tariff codes and commodity descriptions at specified serials (including serials 22, 43B, 49 and 141), inserts serial 97A establishing conditions for tender coconut water that bears a registered brand name or an actionable/enforceable brand claim subject to ANNEXURE I, omits serial 101, and fixes the effective date as the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment changes commodity classifications and adds branded tender coconut water conditions, taking effect January.
Amendment to the Schedule of Notification No.36/ST-2 substitutes tariff codes and commodity descriptions at specified serials (including serials 22, 43B, 49 and 141), inserts serial 97A establishing conditions for tender coconut water that bears a registered brand name or an actionable/enforceable brand claim subject to ANNEXURE I, omits serial 101, and fixes the effective date as the first day of January, 2022.
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