G.S.R. (E) - Amendment to CGST Act:

Amendment Content: Addition of "Aerated Water" under Sl. No. 2A in the notification No. 14/2019-Central Tax.

Legal Authority: Proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017.

Effective Date: Amendment becomes effective from October 1, 2019.

Issued By: Gunjan Kumar Verma, Under Secretary to the Government of India.

Purpose: Expansion of taxable items under the Central Goods and Services Tax Act.

Implication: Aerated water now subjected to Central GST.

Compliance: Businesses dealing with aerated water must adhere to GST regulations.