Tax classification change adds aerated water to GST schedule, altering taxable goods coverage with retrospective effect. The Governor, under the Punjab Goods and Services Tax Act, 2017, amends Notification No. S.O.32/P.A.5/2017 by inserting after Sl. No. 2 in the Annexure the entry '2A. 2202 10 10 Aerated Water', thereby adding that tariff line to the schedule. The amendment is declared to have effect from the first day of October, 2019 and is issued by the Additional Chief Secretary-cum-Financial Commissioner (Taxation), Department of Excise and Taxation, Government of Punjab.