GST scope amendment expands exempted food inputs for fortified rice kernel premix supplies under ICDS, extending coverage. Amendment inserts in the notification's Table an additional clause stating that food inputs used for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes are included within the same treatment as those supplies, effectuated by adding the words '(c) food inputs for (a) above'.
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 scope amendment expands exempted food inputs for fortified rice kernel premix supplies under ICDS, extending coverage.
Amendment inserts in the notification's Table an additional clause stating that food inputs used for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes are included within the same treatment as those supplies, effectuated by adding the words "(c) food inputs for (a) above".
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.