Seeks to amend notification No. 2/2019- State Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. - 18/2019-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 1st October 2019 NOTIFICATION Notification No. 18/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1019/C.R.116(4)/Taxation 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 Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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 Government Notification of the Finance Department No. GST-1019/C.R. 39/Taxation-1 [Notification No.02/2019-State Tax (Rate)], dated 7th March 2019, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 79 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. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note .-The principal Notification No. GST-1019/C.R. 39/Taxation-1 [Notification No. 2/2019 State Tax (Rate)], dated the 7th March 2019, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 79, dated the 7th March 2019 and was last amended by Notification No. GST-1019/C.R.55/Taxation-1 [Notification No. 9/2019-State Tax (Rate)], dated 30th March 2019, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 114, dated the 30th March 2019.