Seeks to amend Notification No. 40/2017-Integrated Tax (Rate), dated the 18th October, 2017
Amendment to Integrated Goods and Services Tax Notification (Section 5(1))
The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 03/2025-Integrated Tax (Rate) on January 16, 2025. This notification amends a previous notification (No. 40/2017-Integrated Tax (Rate)) dated October 18, 2017, under the Integrated Goods and Services Tax Act, 2017. The amendment involves the inclusion of new provisions in the existing notification, specifically regarding the supply of certain food items. In the table of the original notification, under Serial No. 1, a new clause "(c) food inputs for (a) above" is added after clause "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government." This change is effective immediately from the date of the notification's release. The notification is signed by Amreeta Titus, Deputy Secretary of the Ministry of Finance. The original notification and its amendments are published in the Gazette of India, ensuring public accessibility. The principal notification was last amended on September 30, 2021, by Notification No. 11/2021-Integrated Tax (Rate).
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