Home Schedules GST Goods - General Exemption from GST - CGST / UTGST / SGST / IGST This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 89 90 - GST - Goods - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Tender coconut water 67 [ , other than pre-packaged and labelled ] Explanation (ii) The expression pre-packaged and labelled means a pre-packaged commodity as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. ************* Notes: As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Tender coconut water other than those 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 I] ************* Notes: Inserted vide Notification No. 19/2021-Integrated Tax (Rate) dated 28.12.2021 w.e.f. 1.1.2022
|