In exercise of the powers conferred by sub-section (1) of section 9 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Tripura in the Finance Department, No. 39/2017-State Tax (Rate), dated the 9th November, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 415, dated the 9th November, 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 1st day of October, 2021.

By order of the Governor,

(Dr. Vishal Kumar, IAS)

Joint Secretary Government of Tripura

Finance Department

Note: - The principal notification No. 39/2017 - State Tax (Rate), dated the 9th November, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 415, dated the 9th November, 2017.