https://www.taxtmi.com/caselaws?id=415105 The Authority ruled that Notification No. 39/2017-CT(R) was not applicable to the applicant's supply of Fortified Rice Kernels (FRK) up to September 30, 2021, as FRK did not meet the criteria for concessional GST rate under the notification. However, post-October 1, 2021, the amended Notification No. 39/2017-CT(R), as per Notification No. 11/2021-C.T.(Rate), applied to the supply of FRK (Premix) by the applicant, subject to fulfilling specified conditions for the concessional GST rate. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415105 The Authority ruled that Notification No. 39/2017-CT(R) was not applicable to the applicant's supply of Fortified Rice Kernels (FRK) up to September 30, 2021, as FRK did not meet the criteria for concessional GST rate under the notification. However, post-October 1, 2021, the amended Notification No. 39/2017-CT(R), as per Notification No. 11/2021-C.T.(Rate), applied to the supply of FRK (Premix) by the applicant, subject to fulfilling specified conditions for the concessional GST rate. Case-Laws GST Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415105