GST classification amendment inserts Aerated Water under the notified schedule with retrospective effect from 1 October 2019. The Uttar Pradesh Goods and Services Tax notification amends the earlier rate/classification notification by inserting a new entry in the Annexure after Serial No. 2. The inserted entry adds Serial No. 2A for HSN 2202 10 10, described as Aerated Water, thereby bringing that item within the scope of the notified schedule. The amendment is given retrospective effect from 1 October 2019.