Tax classification amended: aerated water added to SGST schedule with retrospective effect altering taxable categorisation. Amendment inserts a new tariff entry specifying the heading and description 'Aerated Water' into the Punjab SGST notification, creating an express taxable classification under the Punjab GST schedule; the notification declares the insertion to have retrospective effect from a specified earlier date, thereby applying the revised classification to supplies from that date.
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Tax classification amended: aerated water added to SGST schedule with retrospective effect altering taxable categorisation.
Amendment inserts a new tariff entry specifying the heading and description "Aerated Water" into the Punjab SGST notification, creating an express taxable classification under the Punjab GST schedule; the notification declares the insertion to have retrospective effect from a specified earlier date, thereby applying the revised classification to supplies from that date.
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