The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 29, Vol. XXXIII, Naharlagun, Friday, January 16, 2026, Pausa 26, 1947 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

————

Notification No. 01/2025 - State Tax (Rate)

The 16th January, 2025

No. T-E-18012/6/2022.— In exercise of the powers conferred by sub-section (1) of Section 9 and

sub-section (5) of Section 15 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the

State 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

Arunachal Pradesh, Department of Tax, Excise and Narcotics, No.1/2017-State Tax(Rate), published in the

Gazette of Arunachal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide

No. GST/24/2017, dated the 28th June, 2017, namely :-

In the said notification,-

(a)

in the Schedule I–2.5%, after Sl. No. 98A and the entries relating thereto, the following Sl. No. and

entries shall be inserted, namely : -

“98B.

1904 Fortified Rice Kernel (FRK)”;

(b)

in the Schedule III – 9%, against Sl. 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 25kg 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.

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

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Published and printed by Directorate of Printing and Stationery, Naharlagun—41/2026-DoP-250+Commissioner (T, E & N)-50-1-2026.

Note :

The principal notification No.1/2017- State Tax (Rate), dated the 28th June, 2017,was published in the

Gazette of Arunchal Pradesh, Extraordinary, No. 181, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide

No. GST/24/2017, dated the 28th June, 2017 and was last amended vide notification No. 5/2024 – State

Tax (Rate), dated the 8th October, 2024, published in the Gazette of Aruncahal Pradesh, Extraordinary, vide

number T-E-18012/6/2022, dated the 8th October, 2024.