Ministry of Finance issued Notification No. 01/2025–Integrated Tax (Rate) on January 16, 2025, amending IGST rates under the Integrated Goods and Services Tax Act, 2017. The notification adds Fortified Rice Kernel (FRK) under Schedule I (5%) and Schedule III (18%), aligning tax rates with product categories. It also updates the definition of “pre-packaged and labelled” goods to include commodities for retail sale in packages not exceeding 25 kg or 25 liters, as per the Legal Metrology Act, 2009. These changes aim to standardize tax application on packaged goods. This notification shall come into force from 16th January, 2025 and follows the last amendment to Notification No. 1/2017-Integrated Tax (Rate) issued on October 8, 2024.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2025- Integrated Tax (Rate) | Dated: 16th January, 2025
G.S.R. 52(E).— In exercise of the powers conferred by sub-section (1) of section 5 and Integrated Goods and Services Tax Act, 2017 (13of 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017, namely:
In the said notification, –
(a) in the Schedule I – 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 – 18%, 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, Dy. Secy.
Note:- The principal notification No. 1/2017-Integrated 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. 666(E), dated the 28th June, 2017, and was last amended vide notification No. 5/2024 –Integrated 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. 613(E), dated the 08th October, 2024.
