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Notification No. 01/2025

Date: January 16, 2025
Subject: Amendments in Notification 1/2017–CT (Rate) relating to addition of new tariff items & clarification of “pre-packaged and labelled”.
Description:

This notification inserts S. No. 98B – Fortified Rice Kernel (FRK) under Schedule I (2.5%). It also inserts FRK reference in Schedule III. Further, it substitutes the definition of “pre-packaged and labelled”, aligning it with the Legal Metrology Act requirements for packages up to 25 kg/litre. The move ensures consistency in classification of packaged commodities for GST rate purposes.

Issued for earlier notification?

Yes — amends Notification 1/2017–CT (Rate).

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