CBIC reduces rate of GST on Fortified Rice Kernel (Premix) supply for ICDS or similar scheme

The CBIC vide Notification No. 11/2021 Central Tax (Rate) dated September 30, 2021 has amended Notification No. 39/2017-Central Tax (Rate) dated October 18, 2017 (“the Principal Notification”) in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021. The following entry has been inserted in the Principal Notification:

“(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government.”

Further, in column (4), in the entry, for the words “food preparations” at both the places, where they occur, the word “goods” shall be substituted.

In effect, Fortified Rice Kernel (Premix) supply for ICDs or similar scheme duly approved by the Central Government or any State Government shall be taxable at 5%, if condition of production of certificate to the effect that such goods have been distributed free to the economically weaker sections of the society, is satisfied.

Source- https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-11-2021-cgst-rate.pdf