GST exemption for fortified rice kernel supplies is expanded to include food inputs under approved welfare schemes. Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to expand the table entry for fortified rice kernel (premix) supply under ICDS or similar approved schemes. The amendment inserts an additional item covering food inputs for the specified supply, thereby extending the scope of the existing entry. The notification is made on the recommendation of the Goods and Services Tax Council and takes immediate effect.
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.
GST exemption for fortified rice kernel supplies is expanded to include food inputs under approved welfare schemes.
Exemption notification under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended to expand the table entry for fortified rice kernel (premix) supply under ICDS or similar approved schemes. The amendment inserts an additional item covering food inputs for the specified supply, thereby extending the scope of the existing entry. The notification is made on the recommendation of the Goods and Services Tax Council and takes immediate effect.
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