IGST rate amendment narrows scope to goods for free distribution and fortified rice kernel supply under approved schemes. Amendment to the IGST rate notification substitutes S. No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under programmes approved by the Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and substitutes the word 'goods' for 'food preparations' in column (4). The amendment is made under section 5(1) of the IGST Act and is effective from 1 October 2021.
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IGST rate amendment narrows scope to goods for free distribution and fortified rice kernel supply under approved schemes.
Amendment to the IGST rate notification substitutes S. No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under programmes approved by the Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and substitutes the word "goods" for "food preparations" in column (4). The amendment is made under section 5(1) of the IGST Act and is effective from 1 October 2021.
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