On January 16, 2025, the Ministry of Finance issued Notification No. 03/2025–Union Territory Tax (Rate), amending Notification No. 39/2017–Union Territory Tax (Rate) dated October 18, 2017. The amendment includes food inputs used for producing Fortified Rice Kernel (Premix) in the list of goods exempt from Union Territory GST. This exemption applies when such food inputs are supplied under the Integrated Child Development Scheme (ICDS) or any government-approved schemes. The notification came into effect immediately and is part of the government’s ongoing effort to enhance public welfare, particularly through food security initiatives. The amendment follows the last update made to the notification in September 2021.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025- Union Territory Tax (Rate) | Dated: 16th January, 2025
G.S.R. 57(E).— In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.39/2017 -Union territory 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. 1312(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- Union Territory 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. 1312(E), dated the 18th October, 2017 and was last amended vide notification No. 11/2021 – Union Territory 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. 706(E), dated the 30th September, 2021.
