GST classification: Fortified Rice Kernel added to lower and standard rate schedules; pre-packaged labelling defined. A notification amends the state GST schedule to add Fortified Rice Kernel (FRK) under tariff heading 1904 and to include FRK in an existing schedule entry, and substitutes the Explanation clause to define 'pre-packaged and labelled' as retail commodities up to 25 kg or 25 litre pre-packed as per the Legal Metrology Act with required package or label declarations.
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GST classification: Fortified Rice Kernel added to lower and standard rate schedules; pre-packaged labelling defined.
A notification amends the state GST schedule to add Fortified Rice Kernel (FRK) under tariff heading 1904 and to include FRK in an existing schedule entry, and substitutes the Explanation clause to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed as per the Legal Metrology Act with required package or label declarations.
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