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of <h1>India exempts millet flour food preparations from UTGST if not pre-packaged, effective October 20, 2023.</h1> The Government of India has issued Notification No. 18/2023, amending the Union Territory Tax (Rate) to exempt food preparations of millet flour in powder form, containing at least 70% millets by weight, from UTGST, provided they are not pre-packaged and labelled. This amendment updates Notification No. 2/2017 and will be effective from October 20, 2023. The change is made under the powers conferred by the Union Territory Goods and Services Tax Act, 2017, following recommendations by the Council.
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