GST rate amendment: tender coconut water receives new tariff entry with brand-based eligibility and substituted HS codes. Amendment to the state GST rate schedule substitutes multiple tariff codes and descriptions, omits one schedule entry, replaces an HS code with 8807, and inserts a new entry 97A for tender coconut water not in unit containers, limited to products bearing a registered or enforceable brand name and subject to conditions in the annexure; these amendments commence on the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: tender coconut water receives new tariff entry with brand-based eligibility and substituted HS codes.
Amendment to the state GST rate schedule substitutes multiple tariff codes and descriptions, omits one schedule entry, replaces an HS code with 8807, and inserts a new entry 97A for tender coconut water not in unit containers, limited to products bearing a registered or enforceable brand name and subject to conditions in the annexure; these amendments commence on the stated effective date.
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