GST exemption extension includes food inputs for fortified rice kernel supplies under government nutrition schemes. The notification inserts '(c) food inputs for (a) above' into the Table entry for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes, thereby extending the notification's coverage to include food inputs tied to those supplies under the State GST framework.
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Provisions expressly mentioned in the judgment/order text.
GST exemption extension includes food inputs for fortified rice kernel supplies under government nutrition schemes.
The notification inserts "(c) food inputs for (a) above" into the Table entry for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes, thereby extending the notification's coverage to include food inputs tied to those supplies under the State GST framework.
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