2202 99 90
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
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Notes:
As omitted vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as,
Tender coconut water 59[put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]]
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Notes:
As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before i
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tainers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, of the person undertaking packing
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