GST classification change adds aerated water under tariff code, amending notification and effective from October first. Amendment to a Goa GST notification inserts a new annexure entry classifying aerated water as a taxable commodity under the Goa Goods and Services Tax Act, 2017, by adding the specified Sl. No. after the existing Sl. No. 2; the amendment amends the prior notification and takes effect from the first day of October.