Central Tax (Rate) Notification No 18of 2019 dt 30th September, 2019 under GST

Posted on 11 June 2022 Category : Notifications

Notification no 18/2019 Central Tax (Rate) date on 30th September, 2019, GST

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.

The extract of GST Notification No. 18/2019- Central Tax (Rate) is given below:

Notification No. 18/2019- Central Tax (Rate), 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. 18/2019-Central Tax (Rate)

New Delhi, the 30^th September, 2019

G.S.R. (E).- 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 7^th 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”.

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

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: - The principal notification No.2/2019-Central Tax (Rate), dated the 7^th March, 2019 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 189(E), dated the 7^th March, 2019 and last amended by Notification No. 9/2019-Central Tax(Rate) dated 29^th March, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 268(E), dated the 29^th March, 2019.

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Definition of E-Commerce under GST

TDS under GST, Frequently Asked Questions

Does Interest attract on GST Tax payment delay?

How to claim IGST refund on exports?

Export procedure changes after GST implementation

Factory stuffing procedures after GST implementation

Section 1 of UTGST Act 2017

Section 172 of CGST Act, 2017 Removal of difficulties

Tax deduction under GST

Who is liable to deduct TDS under GST Law