Notification No 11/2021-Integrated Tax (Rate) I IGST Rates on Food preparations put up in unit containers from 1st oct 2021

By | October 1, 2021
(Last Updated On: October 1, 2021)

Seeks to amend notification No. 40/2017- Integrated Tax (Rate)

NOTIFICATION
New Delhi, the 30th September, 2021
No. 11/2021-Integrated Tax (Rate)

G.S.R. 701(E).—In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.40/2017-Integrated Tax
(Rate), dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 1311(E), dated the 18th October, 2017, namely:-
In the said notification, in the Table, against S. No. 1, –
(i) 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 programme duly
approved by the Central Government or any State Government;
(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central
Government or any State Government.‖ shall be substituted;
(ii) in column (4), in the entry, for the words ―food preparations‖ at both the places, where they
occur, the word ―goods‖ shall be substituted;
2. This notification shall come into force on the 1st day of October, 2021.

[F. No. 190354/206/2021-TRU]
RAJEEV RANJAN, Under Secy.
Note : The principal notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1311(E), dated the 18th October, 2017.

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