GST notification amendment adds tariff entry for aerated water, altering state tax classification and applicability. The notification amends the Annexure to Notification No. 2/2019 State Tax (Rate) by inserting Sl. No. 2A with tariff classification 2202 10 10 described as 'Aerated Water', thereby modifying the list of goods subject to state tax rates under the existing notification; the amendment is made by executive order under the State's taxation powers and is given an identified commencement date.
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GST notification amendment adds tariff entry for aerated water, altering state tax classification and applicability.
The notification amends the Annexure to Notification No. 2/2019 State Tax (Rate) by inserting Sl. No. 2A with tariff classification 2202 10 10 described as "Aerated Water", thereby modifying the list of goods subject to state tax rates under the existing notification; the amendment is made by executive order under the State's taxation powers and is given an identified commencement date.
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