This notification amends Schedule I and Schedule III of Notification No. 1/2017–Integrated Tax (Rate) to include Fortified Rice Kernel (FRK) under the relevant tariff entry and to expressly cover FRK in specified food preparations. It also substitutes the definition of “pre-packaged and labelled” to align it with the Legal Metrology Act, 2009, prescribing a uniform interpretation based on retail packages up to 25 kg or 25 litres. These amendments aim to remove ambiguity and ensure consistent levy of IGST.

Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).