https://www.taxtmi.com/forum/issue?id=116266 Classification of Fortified Rice Kernels hinges on whether fortification constitutes a manufacturing process that changes the rice kernel's identity, physical character, nutritional composition and end use, thereby placing it in the tariff heading for prepared cereal products rather than in the plain rice heading; the AAR treated FRK as a prepared/manufactured product and classified it under the "other" prepared cereal provision, resulting in the applicable GST treatment for such preparations. en-us Mon, 04 May 2020 14:17:31 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116266 Classification of Fortified Rice Kernels hinges on whether fortification constitutes a manufacturing process that changes the rice kernel's identity, physical character, nutritional composition and end use, thereby placing it in the tariff heading for prepared cereal products rather than in the plain rice heading; the AAR treated FRK as a prepared/manufactured product and classified it under the "other" prepared cereal provision, resulting in the applicable GST treatment for such preparations. Discussion-Forum GST Mon, 04 May 2020 14:17:31 +0530 https://www.taxtmi.com/forum/issue?id=116266