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 - 18/2019 - No. FD 47 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (18/2019) No. FD 47 CSL 2017, Bengaluru, dated: 30.09.2019 In exercise of the powers conferred under the proviso to the sub-section (1) of Section 10 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby makes the following further amendments in the Government of Karnataka Notification (07/2019) No.FD 47 CSL 2017, dated the 14th March, 2019, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.244, dated the 14th March, 2019, namely:- In the said notification, - (I) In the table (i) 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 October, 2019. By Order and in the name of the Governor of Karnataka, K. SAVITHRAMMA Under Secretary to Government, Finance Department (C.T.-1)