https://www.taxtmi.com/caselaws?id=424325 AAR Uttarakhand ruled that the applicant manufacturing Fortified Rice Kernels (Premix) was not eligible for concessional 5% tax rate under Notification 39/2017 CT (R). The Authority held that since the applicant supplied FRK to rice millers rather than directly to government agencies for ICDS or similar approved schemes, they did not meet the exemption criteria. The notification requires direct supply for approved government distribution programs to economically weaker sections, which the applicant failed to establish. en-us Mon, 11 Apr 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424325 AAR Uttarakhand ruled that the applicant manufacturing Fortified Rice Kernels (Premix) was not eligible for concessional 5% tax rate under Notification 39/2017 CT (R). The Authority held that since the applicant supplied FRK to rice millers rather than directly to government agencies for ICDS or similar approved schemes, they did not meet the exemption criteria. The notification requires direct supply for approved government distribution programs to economically weaker sections, which the applicant failed to establish. Case-Laws GST Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424325