Composition scheme exclusion: aerated water manufacturers removed from eligibility under a GST notification amendment effective upon commencement. The State Government amends a prior notification to exclude aerated water manufacturers from the composition scheme by inserting tariff entry 2202 10 10 (Aerated Water) into the notification's table, thereby removing those supplies from composition eligibility; the amendment is made under the proviso to the composition provision of the Nagaland Goods and Services Tax Act and takes effect from the notification's commencement date.
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Composition scheme exclusion: aerated water manufacturers removed from eligibility under a GST notification amendment effective upon commencement.
The State Government amends a prior notification to exclude aerated water manufacturers from the composition scheme by inserting tariff entry 2202 10 10 (Aerated Water) into the notification's table, thereby removing those supplies from composition eligibility; the amendment is made under the proviso to the composition provision of the Nagaland Goods and Services Tax Act and takes effect from the notification's commencement date.
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