GST rate amendment: schedule substitutions and a new branded tender coconut water entry with annexure conditions. The State GST rate notification is amended to substitute certain Schedule commodity entries and descriptions, insert a new entry for tender coconut water not in unit containers limited to products bearing a registered brand name or a brand name with an actionable claim/enforceable right (subject to annexure conditions), and omit a specified existing Schedule entry. The amendment becomes effective on the first day of January, 2022.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: schedule substitutions and a new branded tender coconut water entry with annexure conditions.
The State GST rate notification is amended to substitute certain Schedule commodity entries and descriptions, insert a new entry for tender coconut water not in unit containers limited to products bearing a registered brand name or a brand name with an actionable claim/enforceable right (subject to annexure conditions), and omit a specified existing Schedule entry. The amendment becomes effective on the first day of January, 2022.
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