GST rate amendment adds Fortified Rice Kernel and revises the meaning of pre-packaged and labelled goods. Uttar Pradesh GST rate notifications are further amended to insert Fortified Rice Kernel (FRK) in the tariff schedules, including a new entry in Schedule I at 2.5 per cent and inclusion in Schedule III at 9 per cent alongside the existing entry for Murki. The explanation of 'pre-packaged and labelled' is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre, pre-packed under the Legal Metrology Act, 2009, with required declarations on the package or securely affixed label, and the amendment is given retrospective effect from 16 January 2025.
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GST rate amendment adds Fortified Rice Kernel and revises the meaning of pre-packaged and labelled goods.
Uttar Pradesh GST rate notifications are further amended to insert Fortified Rice Kernel (FRK) in the tariff schedules, including a new entry in Schedule I at 2.5 per cent and inclusion in Schedule III at 9 per cent alongside the existing entry for Murki. The explanation of "pre-packaged and labelled" is substituted to cover retail-sale commodities of not more than 25 kg or 25 litre, pre-packed under the Legal Metrology Act, 2009, with required declarations on the package or securely affixed label, and the amendment is given retrospective effect from 16 January 2025.
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