GST classification update: aerated water added to State Tax notification under relevant provision, effective from the notified date. The notification inserts a new tariff entry 2202 10 10 described as 'Aerated Water' into the table of Notification No. 14/2019 State Tax. The amendment is made by the Lt. Governor exercising powers under the proviso to sub section (1) of the relevant provision of the Delhi Goods and Services Tax Act, on the recommendations of the Council. The amendment takes effect from the 1st day of October, 2019 and is published by the Finance (Revenue 1) Department in the Gazette.