Reverse charge entry amendment expands coverage for food preparations and fortified rice kernel supplies under approved welfare schemes. The Uttar Pradesh GST notification amends the reverse charge entry in the earlier notification by substituting the description in column (3) for S. No. 1 to cover food preparations put up in unit containers for free distribution to economically weaker sections under approved programmes, and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. It also replaces the words 'food preparations' with 'goods' in column (4) where they occur. The amendment comes into force on 1 October 2021.
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Reverse charge entry amendment expands coverage for food preparations and fortified rice kernel supplies under approved welfare schemes.
The Uttar Pradesh GST notification amends the reverse charge entry in the earlier notification by substituting the description in column (3) for S. No. 1 to cover food preparations put up in unit containers for free distribution to economically weaker sections under approved programmes, and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. It also replaces the words "food preparations" with "goods" in column (4) where they occur. The amendment comes into force on 1 October 2021.
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