Millet flour exemption amended for specified powder preparations, with retrospective effect from October 2023. The Uttarakhand Goods and Services Tax exemption notification is further amended by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled. The amendment operates retrospectively from 20 October 2023 and applies to the specified millet flour preparation under the amended exemption entry.
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Provisions expressly mentioned in the judgment/order text.
Millet flour exemption amended for specified powder preparations, with retrospective effect from October 2023.
The Uttarakhand Goods and Services Tax exemption notification is further amended by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled. The amendment operates retrospectively from 20 October 2023 and applies to the specified millet flour preparation under the amended exemption entry.
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