GST classification: Fortified Rice Kernel added to lower and mid rate schedules; packaging defined for retail pre-packed goods. The notification adds Fortified Rice Kernel (FRK) to the notified State GST rate schedules by inserting an entry in the lower rate schedule and by including FRK in the mid-rate schedule alongside goods 'commonly known as Murki.' It also replaces the Explanation to define 'pre-packaged and labelled' as retail commodities in packages up to 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and whose package or label must bear declarations under that Act; the amendment is effective immediately.
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GST classification: Fortified Rice Kernel added to lower and mid rate schedules; packaging defined for retail pre-packed goods.
The notification adds Fortified Rice Kernel (FRK) to the notified State GST rate schedules by inserting an entry in the lower rate schedule and by including FRK in the mid-rate schedule alongside goods "commonly known as Murki." It also replaces the Explanation to define "pre-packaged and labelled" as retail commodities in packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and whose package or label must bear declarations under that Act; the amendment is effective immediately.
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