GST exemption scope expanded to include food inputs for fortified rice kernel supplies under ICDS, altering notification provisions. The notification inserts clause (c) in column 3 against S. No. 1 to include food inputs for Fortified Rice Kernel (Premix) supplies made for ICDS or similar schemes approved by the Central or any State Government; the amendment is effected under powers of sub section (1) of section 9 of the Tamil Nadu GST Act, 2017 and is deemed effective from 16th January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope expanded to include food inputs for fortified rice kernel supplies under ICDS, altering notification provisions.
The notification inserts clause (c) in column 3 against S. No. 1 to include food inputs for Fortified Rice Kernel (Premix) supplies made for ICDS or similar schemes approved by the Central or any State Government; the amendment is effected under powers of sub section (1) of section 9 of the Tamil Nadu GST Act, 2017 and is deemed effective from 16th January 2025.
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