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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Composition scheme exclusion: aerated water manufacturers removed from composition eligibility by GST rate notification.</h1> Amendment inserts a tariff entry for aerated water into the Annexure of Notification No.02/2019 Central Tax (Rate) to exclude manufacturers of aerated waters from eligibility under the composition scheme; the change takes effect from the first day of October, 2019 by formal notification and modifies the Schedule attached to the principal rate notification.

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