Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - 18/2019 - Central GST (CGST) Rate
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Composition scheme exclusion: aerated water manufacturers removed from composition eligibility by GST rate notification. 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.
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.
Composition scheme exclusion: aerated water manufacturers removed from composition eligibility by GST rate notification.
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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