Seeks to amend notification No. 2/2019- State Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - 18/2019-State Tax (Rate) - Maharashtra SGST
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Exclusion from composition scheme for aerated water manufacturers after insertion of tariff entry for aerated water. The Government amended Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure with the entry '2202 10 10 Aerated Water' to exclude manufacturers of aerated waters from the purview of the composition scheme; the amendment is made under provisions of the Maharashtra Goods and Services Tax Act, 2017, and takes effect from 1 October 2019.
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Provisions expressly mentioned in the judgment/order text.
Exclusion from composition scheme for aerated water manufacturers after insertion of tariff entry for aerated water.
The Government amended Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure with the entry "2202 10 10 Aerated Water" to exclude manufacturers of aerated waters from the purview of the composition scheme; the amendment is made under provisions of the Maharashtra Goods and Services Tax Act, 2017, and takes effect from 1 October 2019.
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