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GST rate changes: molasses and millet flour entries added; spirits for industrial use reclassified; higher-rate item removed. The notification amends State GST schedules by inserting molasses (HSN 1703) and a pre-packaged millet-flour food preparation (HSN 1901) into the lower-rate schedule, by amending the description of heading 1905 to include the specified millet product and by inserting spirits for industrial use (HSN 2207 10 12) into the intermediate-rate schedule, and by omitting S. No. 1 from the higher-rate schedule. The amendment is effected under the State GST statute and is effective from October 20, 2023.
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GST rate changes: molasses and millet flour entries added; spirits for industrial use reclassified; higher-rate item removed.
The notification amends State GST schedules by inserting molasses (HSN 1703) and a pre-packaged millet-flour food preparation (HSN 1901) into the lower-rate schedule, by amending the description of heading 1905 to include the specified millet product and by inserting spirits for industrial use (HSN 2207 10 12) into the intermediate-rate schedule, and by omitting S. No. 1 from the higher-rate schedule. The amendment is effected under the State GST statute and is effective from October 20, 2023.
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