GST rate amendment updates product classifications and creates conditional branded tender coconut water entry effective from the stated commencement date. Amendment revises Schedule entries by substituting HS codes and product descriptions, omits one Schedule entry, and inserts a new conditional classification 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable right, subject to Annexure I conditions; the notification is effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates product classifications and creates conditional branded tender coconut water entry effective from the stated commencement date.
Amendment revises Schedule entries by substituting HS codes and product descriptions, omits one Schedule entry, and inserts a new conditional classification 97A for tender coconut water not in unit containers that bears a registered brand name or a brand name with an actionable/enforceable right, subject to Annexure I conditions; the notification is effective from the stated commencement date.
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