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GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No.43/2019-Central Tax
The Ministry of Finance (Department of Revenue) on 30thSep 2019 had issued a notification 43/2019 Central Tax by which a previous notification 14/2019 Central Tax was amended. The amendment was done to exclude the manufacturer of aerated water from the purview of composition scheme as provided under Sec 10(1) of the CGST Act.