GST Schedule amendment clarifies tender coconut water classification, adds brand-based condition and revises tariff entries. Amendment revises tariff classifications and Schedule entries, omits S. No. 101, and inserts 97A to classify tender coconut water not in unit containers that bears a registered brand name or a brand with an actionable or enforceable claim, subject to ANNEXURE I conditions; substitutions are made against S. Nos. 22, 43B, 49 and 141. The notification commences on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST Schedule amendment clarifies tender coconut water classification, adds brand-based condition and revises tariff entries.
Amendment revises tariff classifications and Schedule entries, omits S. No. 101, and inserts 97A to classify tender coconut water not in unit containers that bears a registered brand name or a brand with an actionable or enforceable claim, subject to ANNEXURE I conditions; substitutions are made against S. Nos. 22, 43B, 49 and 141. The notification commences on 1 January 2022.
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