This notification amends Notification No. 40/2017–Integrated Tax (Rate) by expanding the scope of concessional supply to include food inputs used for supplies made under government-approved nutrition schemes such as ICDS. The amendment ensures that ancillary food inputs supplied for such schemes receive the same tax treatment as the principal supplies, thereby facilitating smooth implementation of welfare programmes.

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