Tax classification: Fortified Rice Kernel added to reduced GST schedule and pre-packaging definition clarified for retail packaging. The notification inserts Fortified Rice Kernel (FRK) as a specific entry into the state GST schedules, altering its taxable classification, and amends the Explanation to define 'pre-packaged and labelled' to mean retail commodities pre-packed per the Legal Metrology Act, 2009 in packages not exceeding twenty-five kilograms or twenty-five litres where required statutory declarations appear on the package or label.