GST rate schedule amendment updates commodity classifications, branded tender coconut water entry, and retrospective effect from January 2022. Amends the Assam State GST rate notification by revising Schedule entries for specified goods and commodity classifications, including fish and aquatic products, vegetables provisionally preserved, fresh nuts, and aircraft parts. It inserts a new entry for tender coconut water not put up in unit containers when supplied under a registered brand name or a brand name with an actionable claim or enforceable right, subject to the condition of voluntarily foregone rights under Annexure I. One existing entry is omitted, and the amendments take effect from 1 January 2022.
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GST rate schedule amendment updates commodity classifications, branded tender coconut water entry, and retrospective effect from January 2022.
Amends the Assam State GST rate notification by revising Schedule entries for specified goods and commodity classifications, including fish and aquatic products, vegetables provisionally preserved, fresh nuts, and aircraft parts. It inserts a new entry for tender coconut water not put up in unit containers when supplied under a registered brand name or a brand name with an actionable claim or enforceable right, subject to the condition of voluntarily foregone rights under Annexure I. One existing entry is omitted, and the amendments take effect from 1 January 2022.
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