GST exemption for specified relief goods clarified: unit-packed food and fortified rice kernel included, descriptive term broadened. The notification amends the Table against S. No. 1 in an earlier Karnataka GST notification by substituting column (3) with two categories: food preparations in unit containers for free distribution to economically weaker sections under government-approved programmes, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by replacing the term 'food preparations' with 'goods' in column (4). The amendment is issued under section 9(1) of the Karnataka GST Act and takes effect from 1 October 2021.
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GST exemption for specified relief goods clarified: unit-packed food and fortified rice kernel included, descriptive term broadened.
The notification amends the Table against S. No. 1 in an earlier Karnataka GST notification by substituting column (3) with two categories: food preparations in unit containers for free distribution to economically weaker sections under government-approved programmes, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by replacing the term "food preparations" with "goods" in column (4). The amendment is issued under section 9(1) of the Karnataka GST Act and takes effect from 1 October 2021.
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