Fortified Rice Kernel tax classification updated, adding FRK to specified GST rate lists and clarifying pre-packaging rules. The notification adds Fortified Rice Kernel (FRK) as a tariff entry in the state GST rate schedules-identifying FRK under the lower rate list and alongside items in the mid-rate list-and replaces the Explanation's clause to define 'pre-packaged and labelled' as retail commodities in prepacked containers within the retail packaging threshold that must bear Legal Metrology Act declarations.
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Fortified Rice Kernel tax classification updated, adding FRK to specified GST rate lists and clarifying pre-packaging rules.
The notification adds Fortified Rice Kernel (FRK) as a tariff entry in the state GST rate schedules-identifying FRK under the lower rate list and alongside items in the mid-rate list-and replaces the Explanation's clause to define 'pre-packaged and labelled' as retail commodities in prepacked containers within the retail packaging threshold that must bear Legal Metrology Act declarations.
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