[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- Integrated Tax (Rate)
New Delhi, the 16th January, 2025

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 18th
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, 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. 40/2017-Integrated 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. 1311(E),
dated the 18th October, 2017.and was last amended vide notification No. 11/2021 – Integrated 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. 701(E), dated the 30th September, 2021.