GST rate amendment expands concession to fortified rice kernel supplies for approved welfare schemes, lowering intra-state tax rate. The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term 'food preparations' in the corresponding column is replaced by 'goods'. The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council's recommendation on concessional rates for such supplies.
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 expands concession to fortified rice kernel supplies for approved welfare schemes, lowering intra-state tax rate.
The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term "food preparations" in the corresponding column is replaced by "goods". The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council's recommendation on concessional rates for such supplies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
