Govt Amends UTGST Act Notification to Update Tax Provisions for Food Supplies to Economically Weaker Sections.

The Central Government has amended Notification No. 39/2017-Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017. Effective from October 1, 2021, the amendment modifies entries in the original notification. Specifically, it replaces the entry in column (3) with provisions for food preparations in unit containers for free distribution to economically weaker sections and fortified rice kernel supplies for government-approved programs. Additionally, in column (4), the term "food preparations" is replaced with "goods." This adjustment aims to update the tax provisions for specific goods under government schemes.

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