GST rate change applies to cereal-based products and fortified rice kernel under new tax notification. Imposition of GST at 5% on specified cereal-based goods and Fortified Rice Kernel (FRK) applies to corn flakes, bulgur wheat and prepared foods obtained from cereal flakes, while excluding specified traditional puffed, flattened or parched rice products and rice coated with sugar or jaggery; the change is effected pursuant to the notified rate.