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    <title>Amendment in Notification S.R.O. No. 732/2017 dated 15th November, 2017</title>
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    <description>The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term &quot;food preparations&quot; in the corresponding column is replaced by &quot;goods&quot;. The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council&#039;s recommendation on concessional rates for such supplies.</description>
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      <description>The Kerala SGST notification is amended to substitute the Serial No. 1 entry to cover (a) food preparations in unit containers for free distribution to economically weaker sections under programmes approved by Central or State Government, and (b) Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes; the term &quot;food preparations&quot; in the corresponding column is replaced by &quot;goods&quot;. The amendment is effected under section 9(1) of the Kerala SGST Act and is effective from 1st October, 2021 to implement the GST Council&#039;s recommendation on concessional rates for such supplies.</description>
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