The Government of India, based on recommendations of the GST Council, has introduced changes to GST rates and definitions through Notification No. 01/2025-Central Tax (Rate) amending Notification No. 01/2017-Central Tax (Rate). These changes address tax rates for specific goods and refine definitions for pre-packaged and labeled commodities under GST.

1. GST Rate Changes:

• • Fortified Rice Kernel (FRK) is now listed under Schedule I with a 2.5% GST rate (HSN Code 1904, Entry S. No. 98B).
  • It is also included in Schedule III with a 9% GST rate, as an addition to S. No. 15 after the words “commonly known as Murki.”

S.R. 15.: 1904: All goods i.e. Corn flakes, bulgar wheat, prepared foods obtained from cereal flakes [other than Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki]

2. Definition of “Pre-Packaged and Labelled Commodities” amended (Schedule VII>Explanation>Clause (ii)):

“(ii) The expression ‘pre-packaged and labelled’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”

This notification shall come into force with immediate effect.