GST schedule amendment adds millet flour preparation category, altering tax applicability and making it retroactively effective. The Schedule is amended by inserting S. No. 94A under HSN 1901 to cover food preparations of millet flour in powder form containing at least 70% millets by weight, other than pre-packaged and labelled goods; the amendment is made under State tax powers and is deemed to have come into force from 20 October 2023.