GST amendment expands exempted goods to include unit packed food for free distribution and fortified rice kernel supplies. Amendment substitutes the table entry for serial number 1 to specify (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and replaces the term 'food preparations' with the word goods in the corresponding column. The amendment is effective from 1st October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST amendment expands exempted goods to include unit packed food for free distribution and fortified rice kernel supplies.
Amendment substitutes the table entry for serial number 1 to specify (a) unit container food preparations intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; and replaces the term "food preparations" with the word goods in the corresponding column. The amendment is effective from 1st October 2021.
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