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of <h1>Fortified Rice Kernel Added to Tax Schedules with New Rates; Updated Definition for Retail Pre-packaged Goods</h1> The notification amends the Union Territory Tax (Rate) notification No. 1/2017 to include Fortified Rice Kernel (FRK) in the tax schedules. In Schedule I, a 2.5% tax rate is applied to FRK, and in Schedule III, a 9% tax rate is applied. Additionally, the definition of 'pre-packaged and labelled' is updated to include commodities intended for retail sale, weighing no more than 25 kg or 25 liters, and requiring labeling as per the Legal Metrology Act, 2009. These amendments are effective immediately.
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