GST classification amendments revise tariff entries and add brand-linked tender coconut water category, altering supply classification and compliance. Amendments under section 11(1) amend the SRO GST 2 schedule by substituting specified commodity codes and descriptions, inserting Serial No. 97A to classify tender coconut water (heading 2009 89 90) not in unit containers when bearing a registered brand name or a brand name with enforceable rights subject to ANNEXURE I conditions, omitting Serial No. 101, and substituting another tariff code; the notification is effective from the first day of January, 2022.
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GST classification amendments revise tariff entries and add brand-linked tender coconut water category, altering supply classification and compliance.
Amendments under section 11(1) amend the SRO GST 2 schedule by substituting specified commodity codes and descriptions, inserting Serial No. 97A to classify tender coconut water (heading 2009 89 90) not in unit containers when bearing a registered brand name or a brand name with enforceable rights subject to ANNEXURE I conditions, omitting Serial No. 101, and substituting another tariff code; the notification is effective from the first day of January, 2022.
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