Composition levy inclusion: aerated water added to the notified Annexure, altering composition scheme applicability from the stated effective date. Amendment inserts serial No. 2A into the Annexure of notification No. 380-F.T. [14/2019-State Tax], adding the classification 2202 10 10 and the commodity aerated water, thereby expanding the scope of the composition levy under the proviso to sub section (1) of section 10 of the West Bengal GST Act; the notification takes effect on the stated commencement date.
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Composition levy inclusion: aerated water added to the notified Annexure, altering composition scheme applicability from the stated effective date.
Amendment inserts serial No. 2A into the Annexure of notification No. 380-F.T. [14/2019-State Tax], adding the classification 2202 10 10 and the commodity aerated water, thereby expanding the scope of the composition levy under the proviso to sub section (1) of section 10 of the West Bengal GST Act; the notification takes effect on the stated commencement date.
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