GST classification: Fortified Rice Kernel added to tariff schedules and labelling definition tightened for pre-packaged goods. The amendment adds Fortified Rice Kernel (FRK) to the Goa GST tariff schedules and revises the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale in packages not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules, the notification taking immediate effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification: Fortified Rice Kernel added to tariff schedules and labelling definition tightened for pre-packaged goods.
The amendment adds Fortified Rice Kernel (FRK) to the Goa GST tariff schedules and revises the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale in packages not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules, the notification taking immediate effect.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
