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        Case ID :
        GST

        Seeks to amend Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017 - 11/2021 - Central GST (CGST) Rate

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        GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified. Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words 'food preparations' with 'goods' in column (4). The amendment takes effect from the first day of October, 2021.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            GST rate amendment: goods for free distribution to economically weaker sections and fortified rice kernel for ICDS reclassified.

                            Amendment to Notification No. 39/2017 substitutes the Table entry at S. No. 1 to specify: (a) food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central Government or any State Government; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government. It also substitutes the words "food preparations" with "goods" in column (4). The amendment takes effect from the first day of October, 2021.


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