GST classification changes: branded tender coconut water newly defined and multiple tariff entries revised, effective from January start. The notification amends the Maharashtra GST Schedule by substituting entries at S. No. 22, revising descriptions at S. Nos. 43B and 49, inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered brand name or a brand with an actionable or enforceable claim (subject to Annexure I), omitting S. No. 101, and substituting the tariff heading at S. No. 141 with '8807,' effective 1 January 2022.
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GST classification changes: branded tender coconut water newly defined and multiple tariff entries revised, effective from January start.
The notification amends the Maharashtra GST Schedule by substituting entries at S. No. 22, revising descriptions at S. Nos. 43B and 49, inserting S. No. 97A to classify tender coconut water not in unit containers when bearing a registered brand name or a brand with an actionable or enforceable claim (subject to Annexure I), omitting S. No. 101, and substituting the tariff heading at S. No. 141 with "8807," effective 1 January 2022.
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