IGST Notification rate 20/2023

Title	Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017
Number	20/2023
Date	19-10-2023
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G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28th June, 2017, namely:-

In the said notification, –

(A) in Schedule I – 5%,-

(i)after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(ii)after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

(B) in Schedule III – 18%,

(i) against S. No. 13, in column (3), for the words and figures “of heading 1905”, the words and figures “of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ” shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

2. This notification shall come into force with effect from the 20th day of October, 2023.