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        Case ID :
        GST - States

        Seeks to amend notification No 14/2019- State Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - 43/2019-State Tax - Maharashtra SGST

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        Composition scheme exclusion for aerated water manufacturers; amendment inserts tariff heading to remove eligibility under GST law. Amends the State GST composition notification to exclude manufacturers of aerated waters from the composition scheme by inserting a specific tariff entry for aerated water (HSN 2202 10 10) into the notification's table, thereby categorising aerated water manufacture as outside the composition arrangement.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition scheme exclusion for aerated water manufacturers; amendment inserts tariff heading to remove eligibility under GST law.

                                Amends the State GST composition notification to exclude manufacturers of aerated waters from the composition scheme by inserting a specific tariff entry for aerated water (HSN 2202 10 10) into the notification's table, thereby categorising aerated water manufacture as outside the composition arrangement.


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