GST rate amendment adds food inputs for ICDS supplies to existing notification, retrospective to January. The Puducherry GST (Rate) notification is amended to insert, against S. No. 1 in the Table, after the Fortified Rice Kernel (Premix) supply for ICDS or similar Scheme, a new sub paragraph '(c) food inputs for (a) above,' thereby including food inputs related to that supply; the amendment is made under the Puducherry GST Act, 2017 and is effective retrospectively from 16th January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment adds food inputs for ICDS supplies to existing notification, retrospective to January.
The Puducherry GST (Rate) notification is amended to insert, against S. No. 1 in the Table, after the Fortified Rice Kernel (Premix) supply for ICDS or similar Scheme, a new sub paragraph "(c) food inputs for (a) above," thereby including food inputs related to that supply; the amendment is made under the Puducherry GST Act, 2017 and is effective retrospectively from 16th January 2025.
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