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of <h1>GST notification amended: Fortified Rice Kernel added under tariff 1904 at 2.5% and labeling rule clarified (effective 16 Jan 2025)</h1> Under authority of the State GST Act, the government amends a 2017 notification to (a) insert 'Fortified Rice Kernel (FRK)' under tariff 1904 at 2.5% GST (new S. No. 98B); (b) add ', Fortified Rice Kernel (FRK)' to the description at S. No. 15 in the 9% Schedule; and (c) replace the Explanation to clarify 'pre-packaged and labelled' means commodities intended for retail sale in packages of not more than 25 kg or 25 litres, subject to declarations required by the Legal Metrology Act, 2009. The amendments are effective from 16 January 2025.
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