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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST schedule amendment revises tariff classifications and conditions for branded tender coconut water, made effective retrospectively.</h1> The State GST rate schedule is amended by substituting specified tariff headings and commodity descriptions, inserting 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 or enforceable right subject to annexure conditions, omitting one serial entry, and substituting a tariff code for another serial entry. The notification provides that these amendments are deemed effective from the first day of January, 2022.

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