Tariff insertion: aerated water added to state GST rate schedule, altering taxable classification under GST. An amendment to the State GST rate notification inserts a new tariff entry classifying aerated water within the Annexure to Notification No.02/2019-State Tax (Rate), thereby modifying the state's rate schedule for taxable goods; the amendment is promulgated by the Finance Department and specifies an effective commencement date.