GST classification update: Fortified Rice Kernel added to specified schedules and the pre-packaged definition revised for retail goods. The notification amends a prior Nagaland GST notification by inserting Fortified Rice Kernel (FRK) as a new entry under tariff heading 1904 at S. No. 98B in Schedule I, appending FRK to the description at S. No. 15 in Schedule III after the words commonly known as Murki, and substituting clause (ii) in the Explanation to Schedule VII to define 'pre-packaged and labelled' as retail commodities up to 25 kg or 25 litre pre-packed under the Legal Metrology Act with required declarations. The amendment takes immediate effect.
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GST classification update: Fortified Rice Kernel added to specified schedules and the pre-packaged definition revised for retail goods.
The notification amends a prior Nagaland GST notification by inserting Fortified Rice Kernel (FRK) as a new entry under tariff heading 1904 at S. No. 98B in Schedule I, appending FRK to the description at S. No. 15 in Schedule III after the words commonly known as Murki, and substituting clause (ii) in the Explanation to Schedule VII to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed under the Legal Metrology Act with required declarations. The amendment takes immediate effect.
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