Exclusion from composition scheme: manufacture of aerated water removed from simplified GST regime under Kerala notification. The Government of Kerala amended a prior notification to exclude the manufacture of aerated water from the composition scheme by inserting a new tariff entry for aerated water in the notification's table. The amendment, made under the State GST Act on the council's recommendation, is stated to be deemed to have come into force from an earlier specified date, giving the exclusion retrospective effect from that date.
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Provisions expressly mentioned in the judgment/order text.
Exclusion from composition scheme: manufacture of aerated water removed from simplified GST regime under Kerala notification.
The Government of Kerala amended a prior notification to exclude the manufacture of aerated water from the composition scheme by inserting a new tariff entry for aerated water in the notification's table. The amendment, made under the State GST Act on the council's recommendation, is stated to be deemed to have come into force from an earlier specified date, giving the exclusion retrospective effect from that date.
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