Notification No. 18/2019 - Union Territory Tax (Rate) Update

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Notification No. 18/2019 - Union Territory Tax (Rate): Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

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

G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), 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-Union Territory 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. 191(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 October, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: - The principal notification No.2/2019- Union Territory 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. 191(E), dated the 7^th March, 2019 and last amended by Notification No. 9/2019- Union Territory Tax(Rate) dated 29^th March, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 269(E), dated the 29^th March, 2019.

📚 Frequently Asked Questions (FAQs): Notification No. 18/2019 - Union Territory Tax (Rate)

Q1: What is Notification No. 18/2019 - Union Territory Tax (Rate)?

Answer:
It is a GST amendment that excludes aerated water manufacturers from the composition scheme, forcing them to follow the regular GST structure.

Q2: From when is this rule applicable?

Answer:
From 1 October 2019 onward.

Q3: Who is affected by this notification?

Answer:
Soft drink manufacturers
Soda makers
Carbonated beverage producers
Operating in Union Territories.

Q4: Can aerated water sellers still use Composition Scheme?

Answer:
❌ No. Manufacturers are not eligible. They must register under regular GST.
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