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of <h1>Malt extract and certain food preparations reclassified; 28% IGST rate removed as of November 15, 2017, per notification 43/2017. /2017</h1> Goods classified under tariff code 1901 90, excluding codes 1901 10 and 1901 20 00, were subject to an Integrated Goods and Services Tax (IGST) rate of 28% or a combined Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 14% each. This classification included malt extract and certain food preparations with limited cocoa content. However, this provision was omitted effective November 15, 2017, as per notification no. 43/2017, removing these goods from the specified tax schedule.
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