GST rate amendment adds aerated water to the taxable schedule, altering state tax classification and applicability. Amendment inserts a new entry for aerated water (HS 2202 10 10) into the Annexure of Notification No. 02/2019 State Tax (Rate), effected by Notification No. 18/2019 State Tax (Rate) under the Jharkhand Goods and Services Tax Act, 2017 using powers conferred by sections 9(1), 11(1) and 16(1); the amendment is declared effective from the stated effective date and modifies the principal notification's taxable schedule.