GST notification amendment adds food inputs for fortified rice kernel supplies under ICDS, creating retrospective applicability. The notification amends SRO- GST-Rate-21 by inserting '(c) food inputs for (a) above' in column 3 against S.No.1 after the existing reference to fortified rice kernel (premix) supply for ICDS or similar schemes, expanding the listed supplies. It is issued under section 9(1) of the Jammu and Kashmir GST Act and is declared to have retrospective effect from 16th January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment adds food inputs for fortified rice kernel supplies under ICDS, creating retrospective applicability.
The notification amends SRO- GST-Rate-21 by inserting "(c) food inputs for (a) above" in column 3 against S.No.1 after the existing reference to fortified rice kernel (premix) supply for ICDS or similar schemes, expanding the listed supplies. It is issued under section 9(1) of the Jammu and Kashmir GST Act and is declared to have retrospective effect from 16th January 2025.
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