Central Tax Notifications (Rate)
CGST Notification rate 18/2019
| Title | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme |
| Number | 18/2019 |
| Date | 30-09-2019 |
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1) In exercise of the powers conferred by sub-section (1) of section 9,
sub-section (1) of section 11, sub-section (1) of section 16 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in
the public interest so to do, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue) No.02/2019-Central Tax (Rate), dated the 7th March, 2019, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 189(E), dated the 7th March, 2019, namely:-
In the said notification, in the Annexure, 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.