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of <h1>India Excludes Aerated Water Manufacturers from Union Territory GST Composition Scheme Effective October 1, 2019, per Notification No. 18/2019.</h1> The Government of India, through Notification No. 18/2019, has amended Notification No. 2/2019-Union Territory Tax (Rate) dated March 7, 2019, to exclude manufacturers of aerated waters from the composition scheme under the Union Territory Goods and Services Tax Act, 2017. This amendment, made in the public interest and based on the Council's recommendations, adds aerated water under Sl. No. 2A in the Annexure of the original notification. The changes are effective from October 1, 2019.
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