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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India Excludes Aerated Water Manufacturers from GST Composition Scheme Effective October 1, 2019, per Notification 18/2019-Central Tax.</h1> The Government of India, through Notification No. 18/2019-Central Tax (Rate) dated 30th September 2019, amends Notification No. 2/2019-Central Tax (Rate) to exclude manufacturers of aerated waters from the composition scheme under the Central Goods and Services Tax Act, 2017. This amendment, effective from 1st October 2019, adds aerated water under the category '2A' in the notification's annexure. The change is made in the public interest based on the Council's recommendations.