This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding and clarifying the scope of exempt supplies to include food goods (including Fortified Rice Kernel premix) supplied in unit containers for free distribution under government-approved welfare schemes. It also replaces references from “food preparations” to “goods” to avoid interpretational issues.

Issued for earlier notification?
Yes — it amends Notification No. 40/2017–Integrated Tax (Rate).