Summary of GST Rate Amendment for Millet Flour Preparation
Notification Details:
G.S.R. (E) Notification, exercising powers under sub-section (1) of section 11 of the CGST Act, 2017.
Refers to amendment in the notification No.2/2017-Central Tax (Rate) dated 28th June 2017.
Amendment in Notification:
Inserts a new entry after S. No. 94 in the Schedule:
New Entry: 94A. Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled.
Effective Date:
The amendment becomes effective from the 20th day of October, 2023.
Issuing Authority:
The amendment is issued by Vikram Wanere, Under Secretary, on behalf of the Central Government.
Note on Principal Notification:
Refers to the original notification No.2/2017-Central Tax (Rate), dated 28th June 2017.
The principal notification was last amended by notification No. 04/2023 – Central Tax (Rate), dated 28th February 2023.
This amendment introduces a new entry (94A) in the GST rate schedule, specifying the taxation details for "Food preparation of millet flour, in powder form, containing at least 70% millets by weight,
other than pre-packaged and labelled." The effective date for this change is October 20, 2023. The note provides information about the principal notification and its previous amendments.