GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2025- Central Tax (Rate)
New Delhi, the 16thJanuary, 2025
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5)of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of the Council, herebymakes the following further amendments in the notification of the Government of India, Ministry of Finance(Department of Revenue), No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, PartII, Section 3, Sub-section (i),videnumber G.S.R. 673(E), dated the 28thJune, 2017, namely:-
In the said notification, -
a) in the Schedule I – 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
|
“98B |
1904 |
Fortified Rice Kernel (FRK)”; |
b) in the Schedule III – 9%, against S. No. 15, in column (3), after the words “commonly known as Murki”, the words “, Fortified Rice Kernel (FRK)” shall be inserted;
(c) after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, thefollowing clause shall be substituted, namely: -
“(ii)The expression ‘pre-packaged and labelled’ means all commodities that are intendedfor retail sale and containing not more than 25 kg or 25 litre, which are‘pre-packed’as defined inclause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in whichthe commodity is pre-packed or a label securely affixed thereto is required to bear the declarationsunder the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force with immediate effect.
