Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the 49th GST Council meeting

The CBIC vide Circular No. 191/03/2023-GST dated March 27, 2023 has issued a clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on February 18, 2023.

Based on the recommendation of the GST council in its 49th meeting, held on February 18, 2023, with effect from the March 01, 2023, 5% GST rate has been notified on Rab, when sold in pre- packaged and labelled, and Nil GST, when sold in other than pre- packaged and labelled.

Further, as per the recommendation of the GST Council in the above-said meeting, in view of the prevailing divergent interpretations and genuine doubts regarding the applicability of GST rate on Rab, the issue for past period is hereby regularized on “as is” basis

The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003155/ENG/Circulars