Composition scheme exclusion: manufacturers of aerated water removed from the scheme effective October by government notification Amendment inserts Sl. No. 2A, tariff heading 2202 10 10 described as 'Aerated Water' into the annexure of G.O.(P) No.66/2019/TAXES, thereby excluding manufacturers of aerated water from the State composition scheme. The amendment is made under sections 9(1), 11(1) and 16(1) of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.
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Composition scheme exclusion: manufacturers of aerated water removed from the scheme effective October by government notification
Amendment inserts Sl. No. 2A, tariff heading 2202 10 10 described as "Aerated Water" into the annexure of G.O.(P) No.66/2019/TAXES, thereby excluding manufacturers of aerated water from the State composition scheme. The amendment is made under sections 9(1), 11(1) and 16(1) of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.
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