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of <h1>Kerala Amends GST Notification: Aerated Water Manufacturers Excluded from 6% Tax Composition Scheme from October 2019.</h1> The Government of Kerala has amended Notification G.O.(P) No.66/2019/TAXES, originally issued on March 30, 2019, under the Kerala State Goods and Services Tax Act, 2017. This amendment, effective October 1, 2019, introduces a new entry, 'Aerated Water,' into the Annexure of the original notification. Consequently, manufacturers of aerated water are now excluded from availing the composition scheme, which offers a 6% tax rate for suppliers with an annual turnover up to Rs. 50 lakhs. This decision follows recommendations from the Goods and Services Tax Council.
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