GST rate amendment clarifies concessional coverage for packaged food supplies to government approved welfare schemes. The notification substitutes the Table entry for S. No.1 to specify that concessional treatment applies to (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and it replaces the term 'food preparations' with 'goods' in column (4). The amendment takes effect on the first day of October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment clarifies concessional coverage for packaged food supplies to government approved welfare schemes.
The notification substitutes the Table entry for S. No.1 to specify that concessional treatment applies to (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and it replaces the term "food preparations" with "goods" in column (4). The amendment takes effect on the first day of October, 2021.
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