GST rate amendment: certain foodstuffs and industrial spirits reclassified and moved between tax slabs, effective retroactively. Kerala's amendment places molasses (HS 1703) and pre packaged millet flour preparation (containing at least 70% millets by weight) into the 2.5% GST schedule, expands the 9% schedule to include the millet flour preparation and adds spirits for industrial use, omits Sl. No.1 from the 14% schedule, and makes these changes effective from 20 October 2023.