GST rate amendment revises classifications and adds branded tender coconut water with enforceable brand claim conditions. The notification amends the State GST Schedule by substituting tariff headings and descriptions at specified serial numbers, inserting a new S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name subject to an actionable claim or enforceable right in court (conditions in ANNEXURE I), omitting S. No. 101, and substituting the goods code for S. No. 141.
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GST rate amendment revises classifications and adds branded tender coconut water with enforceable brand claim conditions.
The notification amends the State GST Schedule by substituting tariff headings and descriptions at specified serial numbers, inserting a new S. No. 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name subject to an actionable claim or enforceable right in court (conditions in ANNEXURE I), omitting S. No. 101, and substituting the goods code for S. No. 141.
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