Ministry of Finance issued Notification No. 03/2025 – Central Tax (Rate) on January 16, 2025, amending Notification No. 39/2017-Central Tax (Rate). This amendment introduces a concessional 5% GST rate on food inputs classified under HSN 19 or 21, intended for use in food preparations distributed free of charge to economically weaker sections under government programs. The update modifies Entry No. 1 of the notification to include food inputs for such preparations as part of the concessional tax rate framework, expanding the scope of items covered. The notification, issued under Section 9(1) of the CGST Act, 2017, aims to streamline GST rates for specific goods to align with public welfare objectives. This amendment, effective immediately, complements the earlier provisions related to fortified rice kernels and similar schemes approved by central or state governments.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025- Central Tax (Rate) | Dated: 16th January, 2025
G.S.R. 56(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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further 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, after the end of words and symbols “(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government”, the words and symbols, “(c) food inputs for (a) above.” shall be inserted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
AMREETA TITUS, Dy. Secy.
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 and was last amended vide notification No. 11/2021 – Central Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 696(E), dated the 30th September, 2021.
