Seeks to amend notification No. 1851-F.T. dated 18.10.2017 regarding Pustahar to reduce rate of tax on Rice Kernel (Premix) supply for ICDS or similar scheme to 5%. - 1238-F.T. - West Bengal SGST
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GST rate change for Fortified Rice Kernel supplied under ICDS clarifies classification and replaces 'food preparations' with 'goods'. Amends Notification No. 1851 F.T. to substitute, in the Table against S. No. 1, a revised column (3) distinguishing (a) packaged food preparations for free distribution to economically weaker sections and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar schemes; and to substitute the word 'goods' for both occurrences of 'food preparations' in column (4). The amendment is effective from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for Fortified Rice Kernel supplied under ICDS clarifies classification and replaces "food preparations" with "goods".
Amends Notification No. 1851 F.T. to substitute, in the Table against S. No. 1, a revised column (3) distinguishing (a) packaged food preparations for free distribution to economically weaker sections and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar schemes; and to substitute the word "goods" for both occurrences of "food preparations" in column (4). The amendment is effective from 1 October 2021.
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