CGST Rate Schedule u/s 9(1) - Amendments as per GST Council Decision - Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 as amended. - 17/2023 - Central GST (CGST) Rate
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GST Rate Amendments include reclassification and tariff changes for molasses, millet flour, and industrial spirits. Amendments to the Central GST rate schedule insert a new entry for molasses and a pre packaged, labelled millet flour preparation in Schedule I; expand the description for heading 1905 to include that millet preparation and add a tariff line for spirits for industrial use in Schedule III; and omit S. No. 1 and its entries from Schedule IV. The notification amends Notification No.1/2017 Central Tax (Rate) and takes effect from the 20th day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
GST Rate Amendments include reclassification and tariff changes for molasses, millet flour, and industrial spirits.
Amendments to the Central GST rate schedule insert a new entry for molasses and a pre packaged, labelled millet flour preparation in Schedule I; expand the description for heading 1905 to include that millet preparation and add a tariff line for spirits for industrial use in Schedule III; and omit S. No. 1 and its entries from Schedule IV. The notification amends Notification No.1/2017 Central Tax (Rate) and takes effect from the 20th day of October, 2023.
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