GST amendment expands covered supplies to include food inputs associated with fortified rice premix for welfare schemes. Under section 9 of the Punjab Goods and Services Tax Act, 2017, the Government amends Notification No. S.O. 158/P.A.5/2017/S.9/2018 by inserting in the table, after the clause covering Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, a new clause '(c) food inputs for (a) above,' thereby expressly extending the listed supplies to include ancillary food inputs; the amendment is deemed effective from 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST amendment expands covered supplies to include food inputs associated with fortified rice premix for welfare schemes.
Under section 9 of the Punjab Goods and Services Tax Act, 2017, the Government amends Notification No. S.O. 158/P.A.5/2017/S.9/2018 by inserting in the table, after the clause covering Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, a new clause "(c) food inputs for (a) above," thereby expressly extending the listed supplies to include ancillary food inputs; the amendment is deemed effective from 16 January 2025.
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