GST rate schedule amendment revises tariff entries and adds brand-based tender coconut water classification under Assam tax rules. Notification under the Assam Goods and Services Tax Act, 2017 amends the State tax rate schedule by revising specified tariff entries in the existing notification of 29 June 2017. A new entry is inserted for tender coconut water other than unit-container goods, where the supply bears a registered brand name or a brand name in respect of which an actionable claim or enforceable right exists, subject to the stated exception for brands voluntarily foregone under the specified conditions in the annexure. One serial entry is omitted and another tariff code entry is substituted. The notification is given retrospective effect from 1 January 2022.
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GST rate schedule amendment revises tariff entries and adds brand-based tender coconut water classification under Assam tax rules.
Notification under the Assam Goods and Services Tax Act, 2017 amends the State tax rate schedule by revising specified tariff entries in the existing notification of 29 June 2017. A new entry is inserted for tender coconut water other than unit-container goods, where the supply bears a registered brand name or a brand name in respect of which an actionable claim or enforceable right exists, subject to the stated exception for brands voluntarily foregone under the specified conditions in the annexure. One serial entry is omitted and another tariff code entry is substituted. The notification is given retrospective effect from 1 January 2022.
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