GST classification updated to include Fortified Rice Kernel in rate schedules and redefine pre packaged labelling rules. The amendment adds Fortified Rice Kernel (FRK) under HS heading 1904 into the State GST rate schedules and includes FRK in the Schedule III description alongside goods commonly known as Murki. It substitutes the Explanation's clause (ii) to define 'pre-packaged and labelled' as retail-intended commodities up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose packages or labels bear the statutory declarations. The notification is effective immediately.
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GST classification updated to include Fortified Rice Kernel in rate schedules and redefine pre packaged labelling rules.
The amendment adds Fortified Rice Kernel (FRK) under HS heading 1904 into the State GST rate schedules and includes FRK in the Schedule III description alongside goods commonly known as Murki. It substitutes the Explanation's clause (ii) to define "pre-packaged and labelled" as retail-intended commodities up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose packages or labels bear the statutory declarations. The notification is effective immediately.
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