The Central Board of Indirect Taxes and Customs(CBIC) notified that 5% GST payable on Food preparations put up in unit containers, intended for free distribution to economically weaker sections of society.
In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendations of the Council, amended the notification No. 39/2017-Central Tax (Rate), dated the 18th October 2017 which says, “the central tax rate of 2.5 percent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be.”
In the said notification, in the Table, against S. No. 1, in column (3), for the entry, the entry “(a) Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a program duly approved by the Central Government or any State Government; Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government.” shall be substituted;
In column (4), in the entry, for the words “food preparations” at both the places, where they occur, the word “goods” shall be substituted;
This notification shall come into force on the 1st October 2021.
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