State tax rate amendment revises tariff classifications and adds tender coconut water with brand based eligibility conditions. The notification amends the State GST rate Schedule by substituting tariff codes and product descriptions at specified Schedule entries, omitting S. No. 101, and inserting a new entry for tender coconut water not in unit containers which is covered when bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexure conditions; the amendments are effective from 1 January 2022.
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State tax rate amendment revises tariff classifications and adds tender coconut water with brand based eligibility conditions.
The notification amends the State GST rate Schedule by substituting tariff codes and product descriptions at specified Schedule entries, omitting S. No. 101, and inserting a new entry for tender coconut water not in unit containers which is covered when bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to annexure conditions; the amendments are effective from 1 January 2022.
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