Seeks to amend notification no. F.12(56)FD/Tax/2017-120 dated 18.10.2017 to extend the concessional 5% GST rate on food inputs of food preparations under HSN 19 or 21 - F.12(5)FD/Tax/2025-112 - Rajasthan SGST
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Concessional GST on food inputs extended to inputs for specified food preparations, applying immediately under amended notification. The notification amends the prior notification by inserting '(c) food inputs for (a) above' after the Fortified Rice Kernel (Premix) supply entry, thereby extending the concessional 5% GST rate to food inputs used in the specified food preparations for ICDS or similar schemes. The amendment is issued under the State's taxation power and comes into force immediately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional GST on food inputs extended to inputs for specified food preparations, applying immediately under amended notification.
The notification amends the prior notification by inserting "(c) food inputs for (a) above" after the Fortified Rice Kernel (Premix) supply entry, thereby extending the concessional 5% GST rate to food inputs used in the specified food preparations for ICDS or similar schemes. The amendment is issued under the State's taxation power and comes into force immediately.
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