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of <h1>GST Exemption Expanded to Include Food Inputs for Government-Approved Schemes Under Section 9(1)</h1> The Himachal Pradesh government has amended Notification No. 39/2017-State Tax (Rate) regarding GST. The amendment adds 'food inputs' to the existing exemptions for ICDS or similar government-approved schemes under S. No. 1 of the notification. The modification specifically inserts '(c) food inputs for (a) above' after the existing text about Fortified Rice Kernel supply. This amendment is retroactively effective from January 16, 2025, and was issued under powers conferred by section 9(1) of the Himachal Pradesh GST Act based on GST Council recommendations.
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