Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2025- Central Tax (Rate)
New Delhi, the 16th January, 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 being
satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby
makes 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, Part
II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June,
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, the
following clause shall be substituted, namely: -
“(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.”.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary
“98B. 1904 Fortified Rice Kernel (FRK)”;
Note: 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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