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    <description>Tender coconut water is exempt from GST except when pre-packaged and labelled, meaning commodities intended for retail sale that are pre-packed as defined in the Legal Metrology Act and whose package or a securely affixed label is required to bear the Act&#039;s declarations; supplies of agricultural farm produce packed in quantities exceeding the retail threshold are not treated as &quot;pre-packaged and labelled.&quot;</description>
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