GST exemption omission for tender coconut water follows prior rules on brand right forfeiture and packaging conditions. The GST exemption for goods under tariff 2202 90 90 has been omitted. Previously, tender coconut water not in unit containers and either not bearing a registered brand or bearing a brand where any actionable claim or enforceable right had been voluntarily foregone qualified for exemption. Annexure I requires the packer of unit-container goods bearing a brand to file an affidavit with the jurisdictional tax commissioner declaring the voluntary forfeiture of any actionable claim or enforceable right and to print that forfeiture on each unit container in English and the local language.