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of <h1>Tax Rates Adjusted for Fortified Rice Kernel, Redefining Pre-Packaged Goods Under GST Regulations</h1> The notification amends the Nagaland Goods and Services Tax Act, 2017, introducing changes to tax rates and definitions. It adds Fortified Rice Kernel (FRK) to the 2.5% tax schedule, includes FRK in the 9% tax category, and revises the definition of 'pre-packaged and labelled' commodities to specify packaging and labeling requirements under the Legal Metrology Act. The amendments take effect immediately.
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