GST rate amendments alter tax classifications for molasses, millet-based food preparations and industrial spirits, changing applicable rate schedules. Amendment inserts molasses (HS 1703) and a pre packaged, labelled millet flour food preparation (containing at least 70% millets) into Schedule I; expands Schedule III description for heading 1905 to include that millet preparation and inserts an entry for spirits for industrial use (2207 10 12); and omits Sl. No. 1 and related entries from Schedule IV. The changes come into force on 20 October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate amendments alter tax classifications for molasses, millet-based food preparations and industrial spirits, changing applicable rate schedules.
Amendment inserts molasses (HS 1703) and a pre packaged, labelled millet flour food preparation (containing at least 70% millets) into Schedule I; expands Schedule III description for heading 1905 to include that millet preparation and inserts an entry for spirits for industrial use (2207 10 12); and omits Sl. No. 1 and related entries from Schedule IV. The changes come into force on 20 October 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
