Clarification regarding GST rate and classification of 'Rab' based on the recommendations of the GST Council in its 49th meeting held on 18th February, 2023 - GST - States - Trade Circular 9T of 2023

Office of the Commissioner of State Tax. Maharashtra State, 8th floor, GST Bhavan, Mazgaon, Mumbai 400010. TRADE CIRCULAR To .. No. DC-1(A R)/GST/MISC/2022/29/ADM-8 Dated : 05/04/2023 Trade Circular 9T of 2023 Sub : - Clarification regarding GST rate and classification of 'Rab' based on the recommendations of the GST Council in its 49th meeting held on 18th February, 2023 -reg. Ref: Circular no. 191/03/2023-GST dt. 27th March, 2023 issued by the CBIC Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity, it has been decided that the said circular issued by the CBIC is being made applicable, mutatis mutandis, in implementation of the MGST Act, 2017. Copy of the referred CBIC circular is attached herewith. This Trade Circular is clarificatory in nature. Difficulty if any, in the implementation of this Circular may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra. Yours faithfully, (RAJEEV KUMAR MITAL) Commissioner of State Tax, Maharashtra State, Mumbai Circular No. 191/03/2023-GST F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Date: 27th March, 2023 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise Central Tax Madam/ Sir, Subject: Clarification regarding GST rate and classification of Rab based on the recommendation of the GST Council in its 49th meeting held on 18th February, 2023 reg. Based on the recommendation of the GST council in its 49th meeting, held on 18th February, 2023 , with effect from the 1st March, 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. 2. 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. 3. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours faithfully, (Amreeta Titus) Deputy Secretary, TRU-I