GST classification updated to include Fortified Rice Kernel and revised 'pre-packaged and labelled' definition, altering tax treatment. The notification inserts Fortified Rice Kernel (FRK) into Assam SGST rate schedules-adding an entry under the lower-rate schedule and including FRK in the description of an item in the higher-rate schedule-and substitutes clause (ii) of the Explanation with a definition of 'pre-packaged and labelled' covering retail commodities in packages not exceeding 25 kg or 25 litre as per the Legal Metrology Act, 2009, with required declarations on packaging or labels.
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GST classification updated to include Fortified Rice Kernel and revised 'pre-packaged and labelled' definition, altering tax treatment.
The notification inserts Fortified Rice Kernel (FRK) into Assam SGST rate schedules-adding an entry under the lower-rate schedule and including FRK in the description of an item in the higher-rate schedule-and substitutes clause (ii) of the Explanation with a definition of "pre-packaged and labelled" covering retail commodities in packages not exceeding 25 kg or 25 litre as per the Legal Metrology Act, 2009, with required declarations on packaging or labels.
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