GST rate amendment: substitution clarifies covered supplies and replaces 'food preparations' with 'goods' altering scope. The notification substitutes the Table entry for S. No. 1 by specifying in column (3) (a) food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and in column (4) replaces the words 'food preparations' with the word 'goods'. The amendment takes effect from 1st October, 2021.
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GST rate amendment: substitution clarifies covered supplies and replaces 'food preparations' with 'goods' altering scope.
The notification substitutes the Table entry for S. No. 1 by specifying in column (3) (a) food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or any State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and in column (4) replaces the words "food preparations" with the word "goods". The amendment takes effect from 1st October, 2021.
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