The Central Board of Indirect Taxes and Customs (CBIC) on March 27, 2023, issued a Circular regarding the clarification of the GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting
The following has been stated namely: -
• It states that a 5% GST rate has been notified on Rab when sold in pre-packaged and labeled, and Nil GST when sold in other than pre-packaged and labeled with effect from March 01, 2023
• It states that in view of the prevailing divergent interpretations and genuine doubts regarding the applicability of the GST rate on Rab, the issue for the past period is hereby regularized on an “as is” basis
[Notification No. Circular No. 191/03/2023-GST]
