Tax rate amendment: adds 'food inputs for (a) above' to supplies for ICDS premix schemes under Maharashtra GST. The notification inserts after the existing entry for '(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government,' the words and symbols '(c) food inputs for (a) above.' under the Table to Notification No. 39/2017-State Tax (Rate), thereby expressly including food inputs related to ICDS or similar approved schemes within the notification's operative classification; the amendment takes effect from the 16th day of January, 2025.
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Provisions expressly mentioned in the judgment/order text.
Tax rate amendment: adds 'food inputs for (a) above' to supplies for ICDS premix schemes under Maharashtra GST.
The notification inserts after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," the words and symbols "(c) food inputs for (a) above." under the Table to Notification No. 39/2017-State Tax (Rate), thereby expressly including food inputs related to ICDS or similar approved schemes within the notification's operative classification; the amendment takes effect from the 16th day of January, 2025.
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