Act Name/Rule Name:
Central Goods and Services Tax Act, 2017,
Integrated Goods and Services Tax Act, 2017,
Union Territory Goods and Services Tax Act, 2017
Type of Document: Notification
Date: January 16, 2025
Circular No./Notification No.:
Notification No. 03/2025-Central Tax (Rate)
Notification No. 03/2025-Integrated Tax (Rate)
Notification No. 03/2025-Union Territory Tax (Rate)
The notification amends the earlier notification No. 39/2017-Central Tax (Rate), dated October 18, 2017, to expand the scope of items covered under concessional GST rates. This change is aimed at supporting nutritional initiatives such as the Integrated Child Development Services (ICDS) and similar schemes approved by the Central or State Government.
In the said notification, in the Table, against S. No. 1, in column 3, 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 notification shall come into force with immediate effect.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.