GST tariff amendment adds aerated water to the state tax schedule, effective from the notified commencement date. The State Government amends Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure to add tariff entry 2202 10 10 'Aerated Water' under the Sikkim Goods and Services Tax Act, 2017; the amendment is made under the cited sub-sections and takes effect on the 1st day of October, 2019.