[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
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. …..(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), 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.
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.