GST rate amendment: specified goods reclassified and assigned revised state tax rates, altering levy and classification. Amendment revises Maharashtra State GST schedules by inserting molasses (heading 1703) at 2.5%, expanding Schedule III to include millet flour food preparation (powder form, at least 70% millets, pre packaged and labelled) and adding spirits for industrial use (2207 10 12) at 9%, and omitting the Schedule IV first entry previously attracting 14%. The changes are effective from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: specified goods reclassified and assigned revised state tax rates, altering levy and classification.
Amendment revises Maharashtra State GST schedules by inserting molasses (heading 1703) at 2.5%, expanding Schedule III to include millet flour food preparation (powder form, at least 70% millets, pre packaged and labelled) and adding spirits for industrial use (2207 10 12) at 9%, and omitting the Schedule IV first entry previously attracting 14%. The changes are effective from 20 October 2023.
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