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GST rate schedule amendments revise tariff classifications and add branded tender coconut water as a distinct taxable entry. This notification amends the Schedule to the State GST rate notification by substituting tariff codes and descriptions for specified entries, inserting a new entry classifying tender coconut water not in unit containers when marketed under a registered or actionable brand name (subject to annexure conditions), omitting a prior entry, and altering another tariff code; the amendments are made under section 11(1) of the Manipur GST Act and take effect from the effective date stated in the notification.
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GST rate schedule amendments revise tariff classifications and add branded tender coconut water as a distinct taxable entry.
This notification amends the Schedule to the State GST rate notification by substituting tariff codes and descriptions for specified entries, inserting a new entry classifying tender coconut water not in unit containers when marketed under a registered or actionable brand name (subject to annexure conditions), omitting a prior entry, and altering another tariff code; the amendments are made under section 11(1) of the Manipur GST Act and take effect from the effective date stated in the notification.
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