GST classification amended to add aerated water tariff heading, altering taxable scope and effective from October. Amendment inserts serial 2A into the notification Table, adding tariff heading 2202 10 10 for Aerated Water under the proviso to sub section (1) of section 10 of the Puducherry GST Act, 2017; the insertion takes effect on 1 October 2019 and amends G.O. Ms. No. 26 dated 13 March 2019.