GST schedule amendment revises tariff descriptions and adds branded tender coconut water eligibility subject to brand rights. Amendment revises Schedule entries by substituting tariff codes and product descriptions, inserts a new Schedule entry for tender coconut water limited to products bearing a registered brand name or a brand name with an actionable or enforceable right (subject to annexure conditions), and omits a specified serial entry; the changes take effect from the stated effective date and are issued under powers conferred by the GST Act on Council recommendation.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment revises tariff descriptions and adds branded tender coconut water eligibility subject to brand rights.
Amendment revises Schedule entries by substituting tariff codes and product descriptions, inserts a new Schedule entry for tender coconut water limited to products bearing a registered brand name or a brand name with an actionable or enforceable right (subject to annexure conditions), and omits a specified serial entry; the changes take effect from the stated effective date and are issued under powers conferred by the GST Act on Council recommendation.
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