GST classification for tender coconut water requires brand-name forfeiture procedures and labeling/affidavit compliance to secure tax treatment Tariff entry 2202 99 90 classifies packaged tender coconut water for a specified GST rate and permits concessional treatment where the packer either bears a registered brand name or voluntarily forgoes any actionable claim or enforceable right in the brand name. The Annexure requires the packer (or, if different, the brand owner) to file an affidavit with the jurisdictional Commissioner and to print, in indelible ink in English and the local language on each unit container, a declaration that the actionable claim or enforceable right in the brand name has been voluntarily foregone.