Exclusion from composition scheme: manufacturers of aerated waters removed from composition eligibility under UTGST notification. The amendment adds a new tariff entry for aerated water (2202 10 10) to the Annexure of the Union Territory GST Rate notification, thereby excluding manufacturers of aerated waters from the composition scheme and subjecting them to the general UTGST registration and taxation framework; the change is effected by insertion into the rate schedule and takes effect on the stated commencement date.