GST rate amendment expands covered supplies to include food inputs alongside fortified rice kernel, effective from the stated date. Amendment adds the words '(c) food inputs for (a) above' to column 3 against S. No. 1 in the Table of Notification No. 39/2017- State Tax (Rate), thereby including food inputs alongside supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The change is effected under section 9 of the Jharkhand GST Act and is effective from 16th January, 2025.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment expands covered supplies to include food inputs alongside fortified rice kernel, effective from the stated date.
Amendment adds the words "(c) food inputs for (a) above" to column 3 against S. No. 1 in the Table of Notification No. 39/2017- State Tax (Rate), thereby including food inputs alongside supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The change is effected under section 9 of the Jharkhand GST Act and is effective from 16th January, 2025.
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