The Ministry of Finance issued Notification No. 01/2025 dated January 16, 2025, announcing reducing GST on Fortified Rice and Revising Packaged Goods Rules. These amendments based on recommendations from the 55th GST Council meeting aim to increase affordability and provide greater clarity in tax applicability. The notification is effective immediately.
In Schedule I – 2.5%, after entry 98A, a new entry 98B has been added:
| S. No. | HSN Code | Description of Goods | Rate |
| 98B | 1904 | Fortified Rice Kernel (FRK) | 2.5% |
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For Schedule III – 9%, the amendment reads:
● Against S. No. 15 in column (3), the words “, Fortified Rice Kernel (FRK)” are added after the words “commonly known as Murki.”
The GST rate on the Fortified Rice Kernel (FRK), classified under HSN Code 1904 has been reduced to 5% under Schedule I.
The term now applies to commodities intended for retail sale containing not more than 25 kg or 25 liters. This aligns with the Legal Metrology Act, 2009, ensuring items pre-packed as per the Act are covered. Declarations under Legal Metrology rules are mandated on the packaging or label.
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The principal notification No. 1/2017- Central Tax (Rate), dated the 28th June 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June 2017, and was last amended vide notification No. 5/2024 – Central Tax (Rate), dated the 08th October 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 611(E), dated the 08th October, 2024.
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