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Manufacturers of aerated water excluded from purview of Composition Scheme

October 1, 2019
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September 30, 2019 vide Notification No. 43/2019-Central Tax, CBIC has excluded manufacturers of aerated water from availing of the benefit of Composition Scheme by amending the Notification No. 14/2019-Central Tax, dated March 7, 2019. This notification will come into force from October 1, 2019.
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