GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

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

New Delhi, the 19th 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E)., dated the 28thJune, 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:-

(C) 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 20th day of October, 2023.

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

(Vikram Wanere)

Under Secretary

Note:-The principal notification No. 1/2017- Integrated Tax (Rate), dated the 28th 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 28th June, 2017 and was last amended by notification No. 14/2023– Integrated Tax (Rate), dated the 29th 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 29th September, 2023.