State tax rate amendment revises exempt supply entries for food preparations and fortified rice kernel premix under approved welfare schemes. The State tax rate notification under the Assam Goods and Services Tax Act, 2017 is amended to substitute the description in the table against serial number 1. The amended entry covers food preparations put up in unit containers intended for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supplied for ICDS or a similar approved scheme. The words 'food preparations' are also replaced with 'goods' in column (4), with effect from 1 October 2021.
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State tax rate amendment revises exempt supply entries for food preparations and fortified rice kernel premix under approved welfare schemes.
The State tax rate notification under the Assam Goods and Services Tax Act, 2017 is amended to substitute the description in the table against serial number 1. The amended entry covers food preparations put up in unit containers intended for free distribution to economically weaker sections under an approved programme, and Fortified Rice Kernel (Premix) supplied for ICDS or a similar approved scheme. The words "food preparations" are also replaced with "goods" in column (4), with effect from 1 October 2021.
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