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of <h1>Gujarat Amends GST Notification: Fortified Rice Kernel Tax Rates Updated; Definition of Packaged Commodities Revised</h1> The Gujarat Government has amended Notification No. 01/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. As per the amendments, Fortified Rice Kernel (FRK) is added to Schedule I with a 2.5% tax rate and to Schedule III with a 9% tax rate. Additionally, the definition of 'pre-packaged and labelled' commodities is revised to include items intended for retail sale not exceeding 25 kg or 25 litres, aligning with the Legal Metrology Act, 2009. These changes are effective immediately as per the notification issued by the Finance Department.
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