AAR: Complementary food for children containing 'Amylase' under Child Development Scheme, a ‘composite supply’

Aug 29,2019

Tamil Nadu AAR holds that supply of nutritious weaning food to children through Department of Integrated Child Development Services (ICDS) /Anganwadi centres as per bid agreement at a fixed price constitutes a composite supply u/s 2 (30) with 'Complementary Weaning Food Containing Amylase' being the principal supply : Observes that weaning food is packed in unit containers and distributed at ICDS centres for free under the Government scheme, accordingly, in terms of section 8...


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