GST exemption entry expanded to include food inputs for ICDS-linked supplies under the West Bengal amendment. West Bengal GST notification amends the existing rate entry for supplies linked to ICDS or similar schemes by inserting 'food inputs for (a) above' after the reference to Fortified Rice Kernel (Premix) supply, thereby extending the scope of the specified entry. The amendment is deemed to have come into force from 16 January 2025.
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Provisions expressly mentioned in the judgment/order text.
GST exemption entry expanded to include food inputs for ICDS-linked supplies under the West Bengal amendment.
West Bengal GST notification amends the existing rate entry for supplies linked to ICDS or similar schemes by inserting "food inputs for (a) above" after the reference to Fortified Rice Kernel (Premix) supply, thereby extending the scope of the specified entry. The amendment is deemed to have come into force from 16 January 2025.
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