Notification No. 21/2023-Integrated Tax (Rate) [N11-28B]
As at 7 September 2026. In force from 20 October 2023.
In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 2/2017-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. 667(E), dated the 28 th June, 2017, namely
In the said notification, in the Schedule, after S. No. 94 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3) “94A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled”.
2. This notification shall come into force with effect from the 20 th day of October, 2023.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 2/2017-Integrated Tax (Rate) [N10-1E3], 20 October 2023. "No. 2/2017-Integrated Tax (Rate), dated".
Acted on by (0)
none
Not held (2)
"section 6 of the Integrated Goods and Services Tax Act, 2017"
"sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017"