GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025- Central Tax (Rate)
New Delhi, the 16thJanuary, 2025
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goodsand Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in thepublic interest so to do, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),No. 39/2017-Central Tax (Rate), dated the 18thOctober, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i),videnumber G.S.R. 1310(E), dated the 18thOctober, 2017, namely:-
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 CentralGovernment or any State Government”, the words and symbols,“(c) food inputs for (a) above.”shall beinserted.
2. This notification shall come into force with immediate effect.