GST amendment: substituted relief item descriptions and replaced 'food preparations' with 'goods' to broaden coverage. The notification substitutes column (3) to list (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and it substitutes the term 'food preparations' with 'goods' in column (4).
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Provisions expressly mentioned in the judgment/order text.
GST amendment: substituted relief item descriptions and replaced "food preparations" with "goods" to broaden coverage.
The notification substitutes column (3) to list (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and it substitutes the term "food preparations" with "goods" in column (4).
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