IGST exemption for millet flour powder applies to inter state supplies meeting the millet content requirement, exempt from tax. Absolute exemption from IGST is provided by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, by amendment to Notification No. 2/2017 Integrated Tax (Rate), thereby exempting such inter State supplies under the IGST rate notification.