Plz clarified that my client manufacturing cold drink like Jira Masala and other with adding or mixing CO2, whether it cover in the Caffeinated Beverages?
Also clarified that he can opt for composition scheme in both situations (Covered or Not Covered) ?
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GST Rate & Applicability of composition scheme
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No it cover under Aerated Water & As per latest Notification 18/2019 CT(r) dt.30/9/19, )a person engaged in manufacturing of Aerated water cannot opt for composition scheme who is paying tax @ 6% (in sub section (2A) of Section 10 of CGST Act
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