Background:
Earlier, the GST Council in its 52nd meeting, interalia recommended GST rates on “Food preparation of millet flour in powder form, containing at least 70% millets by weight”, falling under HS 1901, as:
a) 0% if sold in other than pre-packaged and labelled form
b) 5% if sold in pre-packaged and labelled form
Notification:
Now, the CBIC vide Notification No. 18/2023 Central Tax (Rate) dated October 19, 2023, has inserted Sl. No. 94A of the Notification No. 2/2017 Central Tax (Rate) dated June 28, 2017, which will be read as follows:
|
Sl. No. |
Chapter/Heading/Sub-heading/Tariff item | Description of Goods |
| 94A | 1901 |
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled |
Further, the CBIC vide Notification No. 17/2023 Central Tax (Rate) dated October 19, 2023, has inserted Sl. No. 96A in Schedule I of the Notification No. 1/2017 Central Tax (Rate) dated June 28, 2017, which will be read as follows:
|
Sl. No. |
Chapter/Heading/Sub-heading/Tariff item | Description of Goods |
| 96A | 1901 |
Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled. |
Furthermore, the CBIC has substituted Sl. No. 13 of Schedule III of the Notification which was as follows:
|
Sl. No. |
Chapter/Heading/Sub-heading/Tariff item | Description of Goods |
| 13 | 1901 |
Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included other than mixes and doughs for the preparation of bakers’ wares of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled. |
The Notification will come into force on October 20, 2023.
Similar notifications have been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).
CGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009899/ENG/Notifications
IGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009908/ENG/Notifications
UTGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009917/ENG/Notifications
CGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009898/ENG/Notifications
IGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009907/ENG/Notifications
UTGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009916/ENG/Notifications
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.