GST treatment of goods for government approved free distribution amended to include unit container food and fortified rice premix. Amendment substitutes the table entry to specify (a) food preparations put up in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the term 'food preparations' with 'goods' in the related column. The amendment is deemed effective from 1 October 2021.
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Provisions expressly mentioned in the judgment/order text.
GST treatment of goods for government approved free distribution amended to include unit container food and fortified rice premix.
Amendment substitutes the table entry to specify (a) food preparations put up in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes; and replaces the term "food preparations" with "goods" in the related column. The amendment is deemed effective from 1 October 2021.
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