GST rate amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities. Fortified Rice Kernel (FRK) is added to the Andhra Pradesh GST rate notification under Schedule I at 2.5% and Schedule III at 9%, and the definition of 'pre-packaged and labelled' is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and bear the required declarations under that Act and the rules made thereunder. The amendment comes into force immediately.
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 rate amendment adds Fortified Rice Kernel and revises the definition of pre-packaged and labelled commodities.
Fortified Rice Kernel (FRK) is added to the Andhra Pradesh GST rate notification under Schedule I at 2.5% and Schedule III at 9%, and the definition of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre that are pre-packed under the Legal Metrology Act, 2009 and bear the required declarations under that Act and the rules made thereunder. The amendment comes into force immediately.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
