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<h1>Tender Coconut Water GST Exemption: Only Pre-Packaged & Labeled Products Up to 25L Subject to Tax</h1> Tender coconut water is exempt from GST unless it is pre-packaged and labelled. The term 'pre-packaged and labelled' refers to retail commodities not exceeding 25 kg or 25 litres, as defined by the Legal Metrology Act, 2009. Amendments clarify that agricultural produce in packages over these limits is not considered pre-packaged and labelled. Previous interpretations included conditions on brand names, specifying exemptions for those without enforceable rights or voluntarily forgone claims. Amendments to these provisions occurred through various notifications, adjusting the scope and application of the GST exemptions for tender coconut water.