GST rate amendment: substitutes specified food-distribution and fortified rice kernel entries and replaces 'food preparations' with 'goods'. The notification amends the Table at S. No. 1 by substituting column (3) to specify (a) food preparations in unit containers intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by substituting the word goods for the words food preparations in column (4). The amendment takes effect on the first day of October, 2021 under section 9(1) of the Gujarat GST Act.
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GST rate amendment: substitutes specified food-distribution and fortified rice kernel entries and replaces 'food preparations' with 'goods'.
The notification amends the Table at S. No. 1 by substituting column (3) to specify (a) food preparations in unit containers intended for free distribution to economically weaker sections under approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; and by substituting the word goods for the words food preparations in column (4). The amendment takes effect on the first day of October, 2021 under section 9(1) of the Gujarat GST Act.
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