GST rate amendment substitutes food-related notification entries, reclassifying 'food preparations' as 'goods' and changing scope. Substitution of entries against S. No. 1 in Notification No. 39/2017 replaces column (3) with two categories: (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. Column (4) replaces the term 'food preparations' with 'goods' throughout, changing the classification terminology; the amendment is effected under sub section (1) of section 9 of the Bihar GST Act and has the stated commencement date.
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GST rate amendment substitutes food-related notification entries, reclassifying 'food preparations' as 'goods' and changing scope.
Substitution of entries against S. No. 1 in Notification No. 39/2017 replaces column (3) with two categories: (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. Column (4) replaces the term "food preparations" with "goods" throughout, changing the classification terminology; the amendment is effected under sub section (1) of section 9 of the Bihar GST Act and has the stated commencement date.
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