GST rate changes for Fortified Rice Kernel and revised pre-packaged label definition under Uttarakhand SGST. Fortified Rice Kernel (FRK) is inserted in the Uttarakhand SGST rate schedule at two entries, including Schedule I at 2.5% for heading 1904 and Schedule III at 9% by adding FRK to the relevant description. The definition of 'pre-packaged and labelled' is substituted to cover retail-sale commodities not exceeding 25 kg or 25 litre that must bear declarations under the Legal Metrology Act, 2009 and the rules made thereunder.