Notification Details:
G.S.R. (E) Notification for amendments in the CGST Act, 2017.
Refers to the amendment in the notification No.1/2017-Central Tax (Rate), dated 28th June 2017.
Amendments in Schedule I – 2.5%:
Inserts new entries:
S. No. 92A: 1703 - Molasses.
S. No. 96A: 1901 - Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled.
Amendments in Schedule III – 9%:
Modifies entry against S. No. 13 to include:
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled.
Inserts new entry:
S. No. 25A: 2207 10 12 - Spirits for industrial use.
Amendments in Schedule IV – 14%:
Omitted entry against S. No. 1.
Effective Date:
The amendments become effective from the 20th day of October, 2023.
Issuing Authority:
The notification is issued by Vikram Wanere, Under Secretary, on behalf of the Central Government.
Note on Principal Notification:
Refers to the original notification No.1/2017-Central Tax (Rate), dated 28th June 2017.
The principal notification was last amended by notification No. 11/2023
These amendments introduce new entries, modify existing entries, and omit an entry in different GST schedules. The changes affect the tax rates for items such as molasses, food preparation of millet flour,
and spirits for industrial use. The effective date for these amendments is October 20, 2023. The note provides information about the principal notification and its previous amendments.