Seeks to amend notification No. 1851-F.T. dated 18.10.2017 regarding Pustahar to reduce rate of tax on Rice Kernel (Premix) supply for ICDS or similar scheme to 5%. - 1238-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1238-F.T. Dated, Howrah, the 21st day of October, 2021 [Corresponding Central Notification No. 11/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 1851-F.T., dated the 18th October, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments 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 be deemed to have come into force on the 1st day of October, 2021. By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal.