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[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”.

2. 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.
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