The CBIC issued Notification No. 03/2025-Central Tax (Rate) dated January 16, 2025, to amend the Central Goods and Services Tax Act, 2017 (“the CGST Act”). This amendment, authorized under section 9(1) of the CGST Act, brings modifications to Notification No. 39/2017-Central Tax (Rate) dated October 18, 2017 (“the Goods Rate Notification”).
The key change is that in the said notification, in the Table, against S. No. 1, in column 3, after the end of words and symbols “(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government”, the words and symbols, “(c) food inputs for (a) above.” shall be inserted.
The notification declares that these changes will be come into force with immediate effect.
Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/01/CBIC-N.No_.-03_2025-CUI-Rate.pdf
