Fortified Rice Kernel (FRK) added to Mizoram GST schedules; new pre-packaged definition and packaging limits apply from specified date. Notification adds Fortified Rice Kernel (FRK) under tariff heading 1904 to Schedule I at the 2.5% state tax rate and includes FRK in Schedule III at the 9% rate; it replaces the Explanation clause (ii) to define 'pre-packaged and labelled' as retail-sale commodities in packages not exceeding 25 kg or 25 litres, prepacked as defined by the Legal Metrology Act, 2009, with required declarations on the package or label as per that Act.
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Fortified Rice Kernel (FRK) added to Mizoram GST schedules; new pre-packaged definition and packaging limits apply from specified date.
Notification adds Fortified Rice Kernel (FRK) under tariff heading 1904 to Schedule I at the 2.5% state tax rate and includes FRK in Schedule III at the 9% rate; it replaces the Explanation clause (ii) to define "pre-packaged and labelled" as retail-sale commodities in packages not exceeding 25 kg or 25 litres, prepacked as defined by the Legal Metrology Act, 2009, with required declarations on the package or label as per that Act.
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