The Central Board of Indirect Taxes and Customs (CBIC) on January 16, 2025, issued the amendment to notification no. 40/2017-Integrated Tax (Rate), dated October 18, 2017, which states “reduction of GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government”
The following has been stated namely: -
• In the Table, against S. No. 1, in column 3, the following has been inserted namely: -
After the end of words and symbols “(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government”, the words and symbols, “(c) food inputs for (a) above.” shall be inserted.
This shall come into force on January 16, 2025.
[Notification No. 03/2025- Integrated Tax (Rate)]
