Notification No. 19/2021
Date: December 28, 2021
Subject: Amendment to Notification 02/2017–CT (Rate) revising exemption entries for food products and coconut water.
Description:
The notification substitutes tariff headings and descriptions for fish, vegetables, fresh nuts and provisionally preserved vegetables. It inserts S. No. 97A granting exemption to tender coconut water other than pre-packaged and labelled. Certain obsolete entries are omitted to rationalise the exemption list for food items.
Issued for earlier notification?
Yes — amends Notification 02/2017–CT (Rate).
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