GST exemption amendment updates exempted goods list and adds branding condition for tender coconut water. Amendments alter the Schedule of exempted goods by substituting and omitting specified tariff and descriptive entries, and by inserting a new entry for tender coconut water not in unit containers. The tender coconut water exemption applies where the product bears a registered brand name or a brand name in respect of which an actionable claim or enforceable right in a court of law exists, subject to Annexure I conditions. The notification is deemed effective from 1 January 2022.