Seeks to exempt supply of goods for specified projects under FAO
Exemption of Central Tax on Goods Supplied to FAO for Specific Projects - Section 11(1) of the CGST Act, 2017
The Government of India, under the Ministry of Finance and Department of Revenue, issued Notification No.19/2019-Central Tax (Rate) on September 30, 2019. This notification exercises the powers granted by Section 11(1) of the Central Goods and Services Tax Act, 2017. It provides a tax exemption on goods supplied to the Food and Agricultural Organisation of the United Nations (FAO) for specific projects. The exemption applies to the entire Central Tax levied under Section 9 of the Act.
The exemption is contingent upon certification by an officer of at least the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare. This certification must confirm the quantity and description of the goods and their intended use in the specified projects.
The projects benefiting from this exemption include "Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems" and "Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape."
The notification became effective on October 1, 2019, and was signed by Gunjan Kumar Verma, Under Secretary to the Government of India. This measure aims to support public interest initiatives by facilitating tax-free supply of goods necessary for the execution of these critical agricultural and environmental projects.
Note: It is an AI generated summary for reference purpose only.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No.19/2019-Central Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 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 exempts, all the goods supplied to the Food and Agricultural Organisation of the United Nations (FAO) for execution of projects listed below in the Annexure, from whole of the Central Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Ministry of Agriculture and Farmers Welfare certifies, namely:-
(i) the quantity and description of the goods; and
(ii) that the said goods are intended for the purpose of use in execution of said projects.
ANNEXURE
(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,
(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
2. This notification shall come into force on the 1st day of October, 2019.
