Notification No. 18/2019
Date: September 30, 2019
Subject: Exclusion of manufacturers of aerated waters from the Composition Scheme.
Description:
This notification inserts aerated water under tariff item 2202 10 10 in the Annexure to Notification No. 02/2019, thereby excluding manufacturers of aerated waters from eligibility under the Composition Scheme. The amendment prevents misuse of the scheme for such goods.
Issued for earlier notification?
Yes — amends Notification No. 02/2019–Central Tax (Rate).