GST schedule amendment revises commodity classifications and conditions, adding branded tender coconut water subject to actionable brand criteria. The State GST schedule is amended to substitute specified commodity codes and descriptive entries, omit one schedule entry, and insert a new entry 97A establishing that tender coconut water not in unit containers is subject to special treatment only when it bears a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexed conditions; the amendment is effective from the first day of January, 2022.
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 revises commodity classifications and conditions, adding branded tender coconut water subject to actionable brand criteria.
The State GST schedule is amended to substitute specified commodity codes and descriptive entries, omit one schedule entry, and insert a new entry 97A establishing that tender coconut water not in unit containers is subject to special treatment only when it bears a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexed conditions; the amendment is effective from the first day of January, 2022.
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