GST rate amendment clarifies covered items by substituting specified food entries and replacing 'food preparations' with 'goods'. The notification amends the Table at S. No. 1 by substituting the entry in column (3) to specify (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar schemes; and by substituting the words 'food preparations' with 'goods' wherever they occur in column (4), thereby altering the descriptive and generic terminology for items at S. No. 1 for State GST rate application.
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GST rate amendment clarifies covered items by substituting specified food entries and replacing 'food preparations' with 'goods'.
The notification amends the Table at S. No. 1 by substituting the entry in column (3) to specify (a) food preparations in unit containers for free distribution to economically weaker sections under government approved programmes and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar schemes; and by substituting the words "food preparations" with "goods" wherever they occur in column (4), thereby altering the descriptive and generic terminology for items at S. No. 1 for State GST rate application.
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