IGST rate amendment expands lower-rate coverage to specified millet flour and molasses and reclassifies spirits for industrial use. The notification amends the IGST rate schedules by inserting molasses (heading 1703) and a pre-packaged, labelled millet-flour food preparation containing at least seventy percent millets into the lower-rate schedule, substituting the description for heading 1905 to include that millet flour in the eighteen percent schedule, adding an entry for spirits for industrial use under the eighteen percent schedule, and omitting a listed item from the twenty-eight percent schedule; effective from the twentieth day of October, 2023.
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IGST rate amendment expands lower-rate coverage to specified millet flour and molasses and reclassifies spirits for industrial use.
The notification amends the IGST rate schedules by inserting molasses (heading 1703) and a pre-packaged, labelled millet-flour food preparation containing at least seventy percent millets into the lower-rate schedule, substituting the description for heading 1905 to include that millet flour in the eighteen percent schedule, adding an entry for spirits for industrial use under the eighteen percent schedule, and omitting a listed item from the twenty-eight percent schedule; effective from the twentieth day of October, 2023.
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