The Ministry of Finance (MoF) on October 19, 2023, amended an older notification No.2/2017-Central Tax (Rate), dated June 28, 2017related to exemption on intra-State supplies of goods.
The following has been stated: -
•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: -
94A which talks about the Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labeled.
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No. 18/2023-Central Tax (Rate)]
