Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017 - 11/2021 - Integrated GST (IGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 11/2021-Integrated Tax (Rate) New Delhi, the 30th September, 2021 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 n otification 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.