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of <h1>Punjab GST Act Amended: Fortified Rice Kernels Added with New Tax Rates; Definition for Pre-Packaged Goods Updated.</h1> The Government of Punjab has amended Notification No. S.O.16/P.A.5/2017/S.9/2017 dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from January 16, 2025, includes the addition of 'Fortified Rice Kernel' to Schedule I at a tax rate of 2.5% and to Schedule III at a tax rate of 9%. Additionally, a new definition for 'pre-packaged and labelled' commodities is introduced, specifying conditions under the Legal Metrology Act, 2009. The notification was issued by the Financial Commissioner (Taxation) of the Department of Excise and Taxation.
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