GST amendment adds aerated water to notified taxable items, altering classification and levy under state GST. Amendment inserts a new Annexure entry classifying aerated water into the prior notification under the Andhra Pradesh Goods and Services Tax Act, 2017, pursuant to the Government's powers and GST Council recommendations. The insertion takes effect from the 1st day of October, 2019 and modifies the scope of the earlier notification by adding the specified product to the notified list under the State GST regime.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds aerated water to notified taxable items, altering classification and levy under state GST.
Amendment inserts a new Annexure entry classifying aerated water into the prior notification under the Andhra Pradesh Goods and Services Tax Act, 2017, pursuant to the Government's powers and GST Council recommendations. The insertion takes effect from the 1st day of October, 2019 and modifies the scope of the earlier notification by adding the specified product to the notified list under the State GST regime.
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