GST rate change for non sweetened, unflavoured mineral and aerated waters now subject to a specified tax rate. Imposition of GST at 5% on waters, including natural or artificial mineral waters and aerated waters, that do not contain added sugar or other sweetening matter and are not flavoured; given effect by Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025 w.e.f. 22 09 2025 and inserted in Schedule I.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for non sweetened, unflavoured mineral and aerated waters now subject to a specified tax rate.
Imposition of GST at 5% on waters, including natural or artificial mineral waters and aerated waters, that do not contain added sugar or other sweetening matter and are not flavoured; given effect by Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025 w.e.f. 22 09 2025 and inserted in Schedule I.
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