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of <h1>West Bengal amends tax rate to 5% on fortified rice kernels for ICDS, effective retroactively from Oct 1, 2021.</h1> The notification amends a previous notification dated October 18, 2017, concerning the tax rate on Rice Kernel (Premix) supplied for the Integrated Child Development Services (ICDS) or similar schemes. The amendment reduces the tax rate to 5% and modifies the description in the notification to include fortified rice kernel for distribution to economically weaker sections under government-approved programs. These changes are enacted under the West Bengal Goods and Services Tax Act, 2017, and are effective retroactively from October 1, 2021.
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