GST schedule amendment: millet flour powder preparations added as a distinct taxable classification, effective October 2023. Amendment adds Item 94A to the Maharashtra State GST rate Schedule, classifying 'food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled' as a distinct entry; the change is made under state GST powers on Council recommendation and takes effect from 20 October 2023.
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Provisions expressly mentioned in the judgment/order text.
GST schedule amendment: millet flour powder preparations added as a distinct taxable classification, effective October 2023.
Amendment adds Item 94A to the Maharashtra State GST rate Schedule, classifying "food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled" as a distinct entry; the change is made under state GST powers on Council recommendation and takes effect from 20 October 2023.
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