Seeks to amend notification No 377-FT dated 7.3.2019 regarding new composition of 6% to exclude aerated water from such composition - 18/2019-State Tax (Rate) - West Bengal SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Inclusion of aerated water in GST rate schedule alters taxable classification under state SGST regime Amendment inserts a new Annexure entry '2A' with tariff heading 2202 10 10 described as 'Aerated Water' into Notification No. 377 F.T., altering the schedule of taxable goods under the West Bengal State Tax (Rate) notification; the amendment is promulgated under the West Bengal GST Act and is effective from the notified commencement 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.
Provisions expressly mentioned in the judgment/order text.
Inclusion of aerated water in GST rate schedule alters taxable classification under state SGST regime
Amendment inserts a new Annexure entry "2A" with tariff heading 2202 10 10 described as "Aerated Water" into Notification No. 377 F.T., altering the schedule of taxable goods under the West Bengal State Tax (Rate) notification; the amendment is promulgated under the West Bengal GST Act and is effective from the notified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.