GST amendment clarifies goods covered for welfare distribution and ICDS supplies, substituting 'food preparations' with 'goods'. The notification substitutes the Schedule entry at Serial No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and replaces the term 'food preparations' with 'goods' in column (4). The amendment is effective from 1st October 2021 as a modification to the earlier State Tax (Rate) notification.
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GST amendment clarifies goods covered for welfare distribution and ICDS supplies, substituting 'food preparations' with 'goods'.
The notification substitutes the Schedule entry at Serial No. 1, column (3) to specify (a) unit packaged food preparations for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar government approved schemes; and replaces the term "food preparations" with "goods" in column (4). The amendment is effective from 1st October 2021 as a modification to the earlier State Tax (Rate) notification.
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