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of <h1>Assam Amends GST Notification: Aerated Water Added to Tax List, Effective October 1, 2019, per Notification 18/2019.</h1> The Government of Assam, through the Finance (Taxation) Department, issued Notification No. 18/2019-State Tax (Rate) on December 30, 2019, amending a previous notification from June 3, 2019. Under the Assam Goods and Services Tax Act, 2017, and following the Council's recommendations, the amendment adds a new entry, '2A 2202 10 10 Aerated Water,' to the Annexure of the original notification. This amendment is deemed effective from October 1, 2019. The notification was authorized by the Governor of Assam and communicated by the Additional Chief Secretary of the Finance Department.
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