GST classification update: Fortified Rice Kernel added to reduced-rate schedules, packaging and labelling rules specified mid-January. The notification inserts Fortified Rice Kernel (FRK) into Schedule I (2.5%) as a new entry and appends ', Fortified Rice Kernel (FRK)' to Schedule III (9%) against S. No. 15, and substitutes the Explanation clause (ii) after Schedule VII to define pre-packaged and labelled commodities as retail-ready packages up to 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and must bear the declarations required by that Act and its rules; the amendments take effect from 16th January, 2025.
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GST classification update: Fortified Rice Kernel added to reduced-rate schedules, packaging and labelling rules specified mid-January.
The notification inserts Fortified Rice Kernel (FRK) into Schedule I (2.5%) as a new entry and appends ", Fortified Rice Kernel (FRK)" to Schedule III (9%) against S. No. 15, and substitutes the Explanation clause (ii) after Schedule VII to define pre-packaged and labelled commodities as retail-ready packages up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and must bear the declarations required by that Act and its rules; the amendments take effect from 16th January, 2025.
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