UTGST amendment: substitution of specified exemptions and replacement of 'food preparations' with 'goods' effective October first. The notification substitutes the Table entry at S. No. 1, column (3) to specify (a) food preparations packaged for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) for ICDS or similar approved schemes, and replaces the phrase 'food preparations' with 'goods' in column (4); the amendment is effective from 1 October 2021 under section 7(1) of the Union Territory GST Act.