Notification No. 178
Date: October 19, 2023
Subject: Amendment to Notification 02/2017–CT (Rate) inserting millet-based food preparation exemption.
Description:
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).