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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDI NARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2021-Integrated Tax (Rate)
New Delhi, the 30
th
September, 2021
G.S.R. .....(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 18
th
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, -
(i) in column (3), for the entry, the entry “(a) Food preparations put up in unit
containers and intended for free distribution to economically weaker sections of the society
under a programme duly approved by the Central Government or any State Government;
(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved
by the Central Government or any State Government.” shall be substituted;
(ii) in column (4), in the entry, for the words “food preparations” at both the places,
where they occur, the word “goods” shall be substituted;
2. This notification shall come into force on the 1
st
day of October, 2021.
[F. No.190354/206/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India


Note: - The principal notification No. 40/2017-Integrated Tax (Rate), dated the 18
th
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 18
th
October, 2017.
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