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    <description>Amendment to the CGST rate schedule substitutes several Schedule entries: updated tariff headings for S. No. 22; revised descriptions for S. No. 43B and S. No. 49; omission of S. No. 101; substitution of the tariff code for S. No. 141; and insertion of S. No. 97A creating a conditional entry for tender coconut water limited to supplies bearing a registered brand name or an actionable/enforceable brand right, subject to annexure conditions. The changes come into force at the start of the notified tax year.</description>
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