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of <h1>Fortified Rice Kernel Added to GST Schedules at 2.5% and 9% Rates; New Packaging Rules Enforced</h1> The Central Government has issued Notification No. 01/2025-Central Tax (Rate) to amend Notification No. 1/2017-Central Tax (Rate) under the Central Goods and Services Tax Act, 2017. The amendments include adding 'Fortified Rice Kernel (FRK)' to Schedule I at a 2.5% rate and Schedule III at a 9% rate. Additionally, the definition of 'pre-packaged and labelled' is revised to include commodities intended for retail sale not exceeding 25 kg or 25 liters, requiring compliance with the Legal Metrology Act, 2009. This notification is effective immediately.
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