A new entry 94A is inserted into the exemption Schedule, covering food preparations of millet flour (≥70% millets) that are not pre-packaged and labelled. This aligns with the government’s objective of reducing GST burden on basic millet-based foods and complements the changes made under Notification 17/2023.

Issued for earlier notification?

Yes — amends Notification 02/2017–CT (Rate).