Notification No. 03/2025
Date: January 16, 2025
Subject: Amendment to Notification 39/2017–CT (Rate) relating to concessional GST on FRK supplies.
Description:
This notification adds item “(c) food inputs for (a) above” under S. No. 1 of Notification 39/2017, thereby extending concessional GST benefit to food inputs used for fortified rice kernel supply under ICDS or similar schemes. It broadens the scope of eligible inputs for welfare-based fortified rice programs.
Issued for earlier notification?
Yes — amends Notification 39/2017–CT (Rate).