Tax classification: Fortified Rice Kernel added to lower and standard GST schedules under Punjab law. Fortified Rice Kernel (FRK) is inserted as a distinct commodity under tariff heading 1904 and included among items in the intermediate-rate schedule; the Explanation to Schedule VII is substituted to define 'pre-packaged and labelled' as commodities for retail sale in packages not exceeding 25 kg or 25 litres, adopting the Legal Metrology Act, 2009 definition and its labeling declaration requirements, with the amendment deemed effective from 16 January 2025.
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Tax classification: Fortified Rice Kernel added to lower and standard GST schedules under Punjab law.
Fortified Rice Kernel (FRK) is inserted as a distinct commodity under tariff heading 1904 and included among items in the intermediate-rate schedule; the Explanation to Schedule VII is substituted to define "pre-packaged and labelled" as commodities for retail sale in packages not exceeding 25 kg or 25 litres, adopting the Legal Metrology Act, 2009 definition and its labeling declaration requirements, with the amendment deemed effective from 16 January 2025.
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