Important Keyword: Notification No. 11/2021 – Central Tax (Rate), GST Notification 11/2021, CGST food preparations, fortified rice GST exemption, ICDS scheme GST, GST amendments, Notification 39/2017 CT Rate, fortified rice GST, ICDS GST scheme, GST updates 2021, GST on free food supply,
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[F. No.190354/206/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th September, 2021
Notification No. 11/2021 - Central Tax (Rate): Seeks to amend notification No. 39/2017- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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, -
- 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; - 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.
(Rajeev Ranjan)
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.
📚 Frequently Asked Questions (FAQs): Notification No. 11/2021- Central Tax (Rate)
Q1: What is Notification No. 11/2021 – Central Tax (Rate) all about?
Answer:
This notification, issued on 30th September 2021, amends Notification No. 39/2017-CT(R). It updates GST treatment for food preparations and fortified rice kernels meant for free distribution under government-approved programs like ICDS (Integrated Child Development Services).
Q2: What major change does this notification bring?
Answer:
The amendment replaces the term “food preparations” with “goods” in the table entries. This widens the scope and ensures clarity on items covered under government schemes for free distribution.
Q3: How does this impact fortified rice kernels (premix)? 🍚
Answer:
Supplies of fortified rice kernels (premix) for schemes such as ICDS or other approved programs by the Central or State Government are covered under this notification, bringing GST clarity and compliance ease.
Q4: From when is this notification applicable?
Answer:
The provisions of Notification No. 11/2021 – Central Tax (Rate) came into force on 1st October 2021.
Q5: Why was Notification No. 39/2017 – CT(R) amended?
Answer:
To ensure proper classification and GST applicability for goods supplied under welfare schemes, especially free distribution to economically weaker sections, thus aligning with the Government’s social welfare objectives.
Q6: Does this benefit taxpayers or beneficiaries?
Answer:
Taxpayers: Gain clarity in compliance and reduced disputes.
Beneficiaries: Schemes like ICDS ensure uninterrupted access to nutritious fortified food without GST-related hurdles.
Q7: How does this relate to other GST updates?
Answer:
This change complements earlier notifications like Notification 12/2021-CT(R) that exempted COVID-related medicines and other welfare-oriented updates, showing the Government’s focus on public health and nutrition under GST laws.
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✅ Summary:
Notification No. 11/2021 – Central Tax (Rate) clarifies GST on food items and fortified rice supplied under government welfare schemes. It ensures smoother implementation, compliance clarity, and support for weaker sections of society.
Download PDF: Notification No. 11/2021- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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