Tariff classification amendments: substitution and insertion of HS codes and descriptions altering GST treatment for specified goods. The notification amends the Madhya Pradesh SGST Schedule by substituting commodity codes and product descriptions at specified serial numbers, omitting one prior entry, and inserting a new entry 97A for tender coconut water not in unit containers that qualifies only when bearing a registered brand name or an enforceable brand right, subject to annexure conditions; the amendments take effect from 1 January 2022.
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Tariff classification amendments: substitution and insertion of HS codes and descriptions altering GST treatment for specified goods.
The notification amends the Madhya Pradesh SGST Schedule by substituting commodity codes and product descriptions at specified serial numbers, omitting one prior entry, and inserting a new entry 97A for tender coconut water not in unit containers that qualifies only when bearing a registered brand name or an enforceable brand right, subject to annexure conditions; the amendments take effect from 1 January 2022.
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