GST schedule amendment revises tariff classifications and conditions for branded tender coconut water, made effective retrospectively. 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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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment revises tariff classifications and conditions for branded tender coconut water, made effective retrospectively.
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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