GST classification update: Fortified Rice Kernel added to rate schedules and pre-packaged definition revised for retail packaging compliance. The Odisha GST notification amends rate schedules to insert Fortified Rice Kernel (FRK) and to include FRK alongside goods described as Murki in another schedule, and substitutes the Explanation clause (ii) to define 'pre-packaged and labelled' as retail-ready commodities in packages up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 with required package or label declarations.
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 update: Fortified Rice Kernel added to rate schedules and pre-packaged definition revised for retail packaging compliance.
The Odisha GST notification amends rate schedules to insert Fortified Rice Kernel (FRK) and to include FRK alongside goods described as Murki in another schedule, and substitutes the Explanation clause (ii) to define 'pre-packaged and labelled' as retail-ready commodities in packages up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 with required package or label declarations.
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 
