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Date: 16-01-2025
Notification No: Notification No. 03/2025- Central Tax (Rate)
Issuing Authority: GST  
Type: Central Tax (Rate)
File No: [F. No. 190354/2/2025-TRU]
Subject: Seeks to amend Notification no. 39/2017- Central Tax (Rate)
Untitled 1

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2025- Central Tax (Rate)
New Delhi, the 16th January, 2025

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 9 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 makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue),
No. 39/2017-Central 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. 1310(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)
Deputy Secretary

Note: - The principal notification No. 39/2017- Central 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. 1310(E),
dated the 18th October, 2017 and was last amended vide notification No. 11/2021 – Central 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. 696(E), dated the 30th September, 2021.

       

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