Amendments in the Government Notification, Finance Department No. No. (GHN-25)GST-2019/S.10(1)(5)TH dated the 7th March, 2019 Notification No.14/2019-State Tax - non-eligibility for aerated water under composition - 43/2019-State Tax - Gujarat SGST
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Composition scheme non-eligibility for aerated water introduced by amendment, excluding it from the composition regime. The Government amends the State notification on composition scheme eligibility to insert a new entry identifying aerated water under tariff classification 2202 10 10 as excluded from composition; the amendment is made under the proviso to sub section (1) of section 10 and takes effect on the stated operative date.
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.
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Composition scheme non-eligibility for aerated water introduced by amendment, excluding it from the composition regime.
The Government amends the State notification on composition scheme eligibility to insert a new entry identifying aerated water under tariff classification 2202 10 10 as excluded from composition; the amendment is made under the proviso to sub section (1) of section 10 and takes effect on the stated operative date.
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