On January 16, 2025, the Ministry of Finance issued Notification No. 03/2025–Integrated Tax (Rate), which amends Notification No. 40/2017–Integrated Tax (Rate) dated October 18, 2017. The amendment includes the addition of “food inputs for Fortified Rice Kernel (Premix)” in the list of goods exempt from Integrated Goods and Services Tax (IGST). This exemption applies specifically to food inputs used in the production of Fortified Rice Kernel supplied under the Integrated Child Development Scheme (ICDS) or any similar government-approved schemes. The change was made in response to recommendations from the Council and is effective immediately. This amendment follows the most recent update to the notification in September 2021, continuing the government’s focus on providing GST exemptions for goods involved in welfare schemes.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025- Integrated Tax (Rate) | Dated: 16th January, 2025
G.S.R. 58(E).— In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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.40/2017-Integrated 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. 1311(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. 40/2017-Integrated 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. 1311(E), dated the 18th October, 2017.and was last amended vide notification No. 11/2021 – Integrated 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. 701(E), dated the 30th September, 2021.
