Goods and Services Tax exemption entry broadened for food preparations and fortified rice kernel supplies under approved welfare schemes. Goods and Services Tax exemption entry under the Uttarakhand State tax notification was amended to expand the specified supplies covered against S. No. 1. The substituted description now covers food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. The corresponding wording in the table was also revised by replacing 'food preparations' with 'goods' wherever it occurred in the relevant column. The amendment is deemed to have come into force on 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax exemption entry broadened for food preparations and fortified rice kernel supplies under approved welfare schemes.
Goods and Services Tax exemption entry under the Uttarakhand State tax notification was amended to expand the specified supplies covered against S. No. 1. The substituted description now covers food preparations put up in unit containers for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes. The corresponding wording in the table was also revised by replacing "food preparations" with "goods" wherever it occurred in the relevant column. The amendment is deemed to have come into force on 1 October 2021.
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