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 - GST - States - GST Circular No. 03/2023

GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT F.17 (134-Pt-III) ACCT/ GST/ 2017/8342 Date: 19.04.2023 GST Circular No. 03/2023 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. 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. (Dr. Ravi Kumar Surpur) Chief Commissioner State Tax, Rajasthan, Jaipur