Applicant Qualifies for GST Exemption on Rice Fortification Under Amended Notification Effective October 1, 2021.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption under GST - Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” - Since the goods supplied satisfy the conditions 1 and 2, we hold that the applicant is eligible for the benefit of Notification No. 39/2017-C.T.(Rate) dated 18.10.2017 as amended by Notification No. 11/2021-C.T.(Rate) dated 30.09.2021, effective from 01.10.2021 only, on fulfilling the conditions stipulated thereon in column (d) for such periodic demand and supply of FRK (Premix) made by them and the concessional rate is not eligible to them for the period upto 30.09.2021. - AAR....