Amend notification No. 39/2017- Central Tax (Rate)


Quick Summary
This notification, effective from 1st October 2021, introduces amendments to the Central Goods and Services Tax (CGST) (Rate) Notification No. 39/2017. The changes primarily affect the description of goods in column (3) and (4) of the table. Specifically, the entry for food preparations intended for free distribution and fortified rice kernel (premix) supply for government-approved schemes has been updated. Additionally, the term 'food preparations' in column (4) has been replaced with 'goods'.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 11/2021-Central Tax (Rate)

New Delhi, the 30th September, 2021

G.S.R. 696(E).– In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 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), notification No. 39/2017-Central 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. 1310(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 Secretary to the Government of India

Note: – The principal notification No. 39/2017-Central 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. 1310(E), dated the 18th October, 2017.

FAQ :

The main purpose of this notification is to amend the Central Goods and Services Tax (CGST) (Rate) Notification No. 39/2017.

This notification comes into effect on the 1st day of October, 2021.

The amendments affect food preparations put up in unit containers for free distribution to the economically weaker sections and Fortified Rice Kernel (Premix) supply for ICDS or similar government-approved schemes.

In column (3) of the table, the entry for specific food preparations and fortified rice kernel has been substituted. In column (4), the words 'food preparations' have been replaced with the word 'goods'.

The principal notification being amended is Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017.

 
Notification No : 11/2021-Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-11-2021-cgst-rate.pdf



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