GST notification amendment replaces specific food preparation exemptions with 'goods' terminology and substituted entries effective as notified The amendment to SRO-GST-21 substitutes the entry in column (3) at S. No. 1 with provisions for (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and replaces the words 'food preparations' with 'goods' in column (4) of that entry. The amendment is effective from 1 October 2021.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST notification amendment replaces specific food preparation exemptions with 'goods' terminology and substituted entries effective as notified
The amendment to SRO-GST-21 substitutes the entry in column (3) at S. No. 1 with provisions for (a) food preparations packaged for free distribution to economically weaker sections under approved programmes, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and replaces the words "food preparations" with "goods" in column (4) of that entry. The amendment is effective from 1 October 2021.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
