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of <h1>Amendment to Integrated Tax: Fortified Rice Kernel Added at 5% and 18% Rates; New Retail Packaging Definition</h1> The Central Government has amended Notification No. 1/2017-Integrated Tax (Rate) under the Integrated Goods and Services Tax Act, 2017. The amendments include the addition of Fortified Rice Kernel (FRK) under Schedule I with a 5% tax rate and in Schedule III with an 18% tax rate. Additionally, the definition of 'pre-packaged and labelled' has been updated to include commodities intended for retail sale, containing up to 25 kg or 25 liters, as per the Legal Metrology Act, 2009. This notification is effective immediately.
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