Seeks to amend notification No 14/2019- State Tax issued vide No. ERTS(T)4/2019/44, dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - ERTS (T) 4/2019/425 - 43/2019 - State Tax - Meghalaya SGST
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Composition scheme exclusion for aerated water manufacturers removes their eligibility under state GST composition provisions. Amends the state composition-scheme notification to exclude manufacturers of aerated waters by inserting a new table entry identifying aerated water under tariff heading 2202 10 10, effected immediately after the existing Sl. No. 2 entries; enacted under the proviso to sub section (1) of section 10 of the Meghalaya GST Act and effective from 1st October, 2019.
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Composition scheme exclusion for aerated water manufacturers removes their eligibility under state GST composition provisions.
Amends the state composition-scheme notification to exclude manufacturers of aerated waters by inserting a new table entry identifying aerated water under tariff heading 2202 10 10, effected immediately after the existing Sl. No. 2 entries; enacted under the proviso to sub section (1) of section 10 of the Meghalaya GST Act and effective from 1st October, 2019.
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