As per Notification No. 39/2017-Central Tax (Rate), items falling under Chapter No 19 to 21 can be supplied at a concessional rate 2.5% for 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.
GST Tip – 200
As per the Draft Input Tax Credit Rules, the Input Service Distributor will issue an ISD invoice clearly indicating on the invoice that it is issued only for distribution of input tax credit.
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