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<h1>Gujarat Updates GST Rules: Aerated Water Ineligible for Composition Scheme from October 1, 2019, per Notification 43/2019.</h1> The Government of Gujarat has issued Notification No. 43/2019-State Tax, amending a previous notification from March 7, 2019, under the Gujarat Goods and Services Tax Act, 2017. The amendment specifies that aerated water, classified under code 2202 10 10, is added to the list of items ineligible for composition under the state tax provisions. This amendment will be effective from October 1, 2019, as per the order issued by the Joint Secretary to the Government of Gujarat.