Tax classification: insertion of aerated water tariff into state tax notification, taking effect in October. Insertion of Sl. No. 2A in Notification No. 14/2019-State Tax adds tariff heading 2202 10 10 for aerated water; effected by the State Government under the proviso to sub section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 on Council recommendation, and coming into force on 1st October, 2019.