Notification 43/2019 - Central Tax

Date: September 30, 2019

Effective From: October 1, 2019

Subject

Excludes manufacturers of aerated waters from the purview of composition scheme.

Content

G.S.R. (E).- In exercise of the powers conferred under the proviso to the sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2019-Central Tax , dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 196(E), dated the 7thMarch, 2019, namely: -

In the said notification, in the table, after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: -

2A.

2202 10 10

Aerated Water

2. This notification shall come into force on the 1st day of October, 2019.

Related Case Laws

No related case laws found for this notification.