GST rate amendment: substitution of specified food-related entries and replacement of 'food preparations' with 'goods'. The notification substitutes the Table entry at S. No. 1: (a) food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. It further replaces the term 'food preparations' with 'goods' in column (4). The amendment is effective from the first day of October, 2021.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: substitution of specified food-related entries and replacement of 'food preparations' with 'goods'.
The notification substitutes the Table entry at S. No. 1: (a) food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme; and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. It further replaces the term "food preparations" with "goods" in column (4). The amendment is effective from the first day of October, 2021.
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