[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 20/2023- Integrated Tax (Rate)

New Delhi, the 19^th October, 2023

 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 28^thJune, 2017, published in the  Gazette  of  India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28^thJune, 2017, namely:-

In the said notification, -

(A)  in Schedule I– 5%,-

1. after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

2. after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

2. in Schedule III – 18%,  
   1. 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;

2. after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

3. In Schedule IV – 28%, S. No. 1 and the entries relating thereto shall be omitted.

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

[F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC]

Vikram Wanere

Under Secretary to the Government of India

Note: - The principal notification No. 1/2017- Integrated Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28^th June, 2017 and was last amended by notification No. 14/2023– Integrated Tax (Rate), dated the 29^th September, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 29^th September, 2023.