CBIC Inserts New Entry 94A for Unpackaged Millet Flour of at least 70% Weight not Pre-packaged and Labelled [Read Notification]

In accordance with the recommendations from the Goods and Services Tax (GST) Council meeting, the Central Board of Indirect Taxes and Customs (CBIC) has issued notification no. 18/2023 inserting new entry 94A for unpackaged millet flour of at least 70% weight which is not pre-packaged and labelled with effect from October 20, 2023.

Exercising the authority granted by section 11(1) of the Central Goods and Services Tax Act, 2017, the Central Government, recognizing the necessity in the public interest, and based on the recommendations of the Council, hereby introduces the subsequent revisions in the notification issued by the Government of India, Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated June 28, 2017, which was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), under number G.S.R. 674(E), dated June 28, 2017, as follows:

In the said notification, in the Schedule, after S. No. 94 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(1)	(2)	(3)
“94A.	1901	Food preparation of millet flour, in powder form, containing at least 70%”.

Read More: GST Council Announces Zero GST for Loose Millets and 5% GST for Pre-Packaged and Labelled

The same amendments have been added to the integrated tax rate, vide notification no. 21/2023 by amending Notification no. 2/2017 Integrated Tax (Rate), dated the 28th June, 2017.

To Read the full text of the Order CLICK HERE

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