GST rate amendments expand taxable classifications, adding molasses and millet flour and altering levy on industrial spirits. The notification amends the Goa GST rate schedules by inserting molasses (1703) and a prepackaged millet flour food preparation (1901, at least 70% millets) into the 2.5% schedule; by adding the millet flour preparation to the description of certain 9% items and inserting a classification for spirits for industrial use into the 9% schedule; and by omitting the first entry of the 14% schedule. Amendments are made under sections 9 and 15 of the Goa GST Act and take effect from 20 October 2023.
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GST rate amendments expand taxable classifications, adding molasses and millet flour and altering levy on industrial spirits.
The notification amends the Goa GST rate schedules by inserting molasses (1703) and a prepackaged millet flour food preparation (1901, at least 70% millets) into the 2.5% schedule; by adding the millet flour preparation to the description of certain 9% items and inserting a classification for spirits for industrial use into the 9% schedule; and by omitting the first entry of the 14% schedule. Amendments are made under sections 9 and 15 of the Goa GST Act and take effect from 20 October 2023.
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