GST notification amendment clarifies exempt welfare supplies and replaces 'food preparations' with 'goods'. Amendment substitutes the Table entry at S. No. 1, column (3) to identify (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the words 'food preparations' with 'goods' at both occurrences in column (4). The amendment is effective from 1st October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment clarifies exempt welfare supplies and replaces "food preparations" with "goods".
Amendment substitutes the Table entry at S. No. 1, column (3) to identify (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" at both occurrences in column (4). The amendment is effective from 1st October, 2021.
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