IGST Rate Amendment: Fortified Rice Kernel added to tariff entries and packaging definition aligned with Legal Metrology requirements. Insertion of Fortified Rice Kernel (FRK) into the IGST tariff by adding a new serial entry and expanding an existing higher-rate entry to include FRK; and substitution of clause (ii) in the Explanation to define pre-packaged and labelled as retail commodities up to 25 kg or 25 litres that are pre-packed under the Legal Metrology Act, 2009, with required package or label declarations. The notification is effective immediately.