Rate of GST on Fortified Rice Kernals

[OmPrakash jain]

What is the rate of tax on Fortified Rice Kernals (FRK) under which code together with reasons

AI Summary

Classification of fortified rice kernels as manufactured food product supports treating fortified kernels under prepared-food tariff and GST.
Classification of Fortified Rice Kernels hinges on whether fortification constitutes a manufacturing process that changes the rice kernel's identity, physical character, nutritional composition and end use, thereby placing it in the tariff heading for prepared cereal products rather than in the plain rice heading; the AAR treated FRK as a prepared/manufactured product and classified it under the "other" prepared cereal provision, resulting in the applicable GST treatment for such preparations.