GST rate amendment expands concessional supply scope by including food inputs linked to fortified rice premix for ICDS. The State Tax (Rate) notification is amended by inserting the clause '(c) food inputs for (a) above' in the Table against the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby extending the notification's coverage to include food inputs connected to that supply. The amendment takes effect immediately.
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 rate amendment expands concessional supply scope by including food inputs linked to fortified rice premix for ICDS.
The State Tax (Rate) notification is amended by inserting the clause "(c) food inputs for (a) above" in the Table against the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby extending the notification's coverage to include food inputs connected to that supply. The amendment takes effect immediately.
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