Notification No. 11/2021 - Central Tax (Rate)

GST Act Amendments for Socio-Economic Programs: Central Government, utilizing powers under section 9 of CGST Act, 2017, implements amendments recommended by the Council. Focus on a specific entry, S. No. 1, in the notification dated October 18, 2017, impacting goods for free distribution under government-approved programs.

Expanded Entry for Free Distribution: Revised entry in column (3) broadens the scope, covering "Food preparations" and "Fortified Rice Kernel (Premix)" for economically weaker sections.

Substitution of Key Terms: Column (4) sees a substitution, replacing "food preparations" with the term "goods" to enhance clarity and align with legal language.

Effective Date: The amendments, effective from October 1, 2021, indicate an immediate implementation for the specified changes.

Official Confirmation: Rajeev Ranjan, Under Secretary to the Government of India, authenticates the notification, ensuring official endorsement.

Clear Socio-Economic Focus: The amendments specifically target goods meant for free distribution, emphasizing the government's commitment to socio-economic welfare.

Historical Reference: Refers to the principal notification of October 18, 2017, offering context to the ongoing evolution of tax rates and provisions.