Central Tax Notification No 43 of 2019 dt 30th Septmeber, 2019 under GST

 

Notification no 43/2019 Central Tax date on 30th September, 2019, GST

 

Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. 

 The extract of GST Notification No. 43/2019- Central Tax is given below: 

Notification No. 43/2019- Central Tax, GST

 

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

Notification No.43/2019-Central Tax 

 

New Delhi, the 30 September, 2019

 

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 7th March, 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”.

 

 This notification shall come into force on the 1st day of October, 2019. [F.No.354/131/2019-TRU]

 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

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