GST rate amendment inserts aerated water tariff classification, changing state tax treatment effective from the notified date. The notification amends the Annexure of the earlier State GST rate notification by inserting a new Sl. No. '2A' specifying tariff classification 2202 10 10 described as 'Aerated Water', thereby adding aerated water to the schedule of goods subject to State GST rates; the amendment takes effect on the first day of October, 2019.