GST schedule amendment updates tariff classifications and adds branded tender coconut water entry while omitting a prior schedule item. The notification amends the GST schedule by substituting specific HS code entries and descriptions, inserting a new S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand name (subject to annexure conditions), and omitting S. No. 101. The changes include revised descriptions for vegetables and various fresh nuts and a substituted code for S. No. 141. The amendments are effective from the first day of January, 2022.
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GST schedule amendment updates tariff classifications and adds branded tender coconut water entry while omitting a prior schedule item.
The notification amends the GST schedule by substituting specific HS code entries and descriptions, inserting a new S. No. 97A to classify tender coconut water not in unit containers when bearing a registered or actionable brand name (subject to annexure conditions), and omitting S. No. 101. The changes include revised descriptions for vegetables and various fresh nuts and a substituted code for S. No. 141. The amendments are effective from the first day of January, 2022.
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