GST rate amendment: substitutes targeted food-distribution provisions and replaces 'food preparations' with 'goods' under GST law. Amendment substitutes the entry in column (3) at S. No. 1 to specify (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 directs that in column (4) the words 'food preparations' be replaced with the word 'goods'.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: substitutes targeted food-distribution provisions and replaces 'food preparations' with 'goods' under GST law.
Amendment substitutes the entry in column (3) at S. No. 1 to specify (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 directs that in column (4) the words "food preparations" be replaced with the word "goods".
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