GST exemption schedule amendments revise goods entries, add branded tender coconut water conditions, and apply retrospectively from January 2022. Amendments are made to the Schedule of the Uttarakhand GST exemption notification under section 11 of the Uttarakhand Goods and Services Tax Act, 2017. The changes substitute specified tariff entries, revise descriptions of vegetables and fresh nuts, insert a new entry for tender coconut water with brand-related conditions, omit one serial entry, and substitute another goods classification. The notification is deemed to have come into force on 1 January 2022.
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Provisions expressly mentioned in the judgment/order text.
GST exemption schedule amendments revise goods entries, add branded tender coconut water conditions, and apply retrospectively from January 2022.
Amendments are made to the Schedule of the Uttarakhand GST exemption notification under section 11 of the Uttarakhand Goods and Services Tax Act, 2017. The changes substitute specified tariff entries, revise descriptions of vegetables and fresh nuts, insert a new entry for tender coconut water with brand-related conditions, omit one serial entry, and substitute another goods classification. The notification is deemed to have come into force on 1 January 2022.
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