IGST rate amendment expands scope to include food inputs for fortified rice schemes, effective immediately. The notification amends the IGST rate schedule by inserting clause (c) 'food inputs for (a) above' at S. No. 1, column 3 immediately after the entry for Fortified Rice Kernel (Premix) supplies for ICDS or similar approved schemes; the amendment is effected under statutory IGST powers and comes into force with immediate effect, modifying Notification No. 40/2017-Integrated Tax (Rate).