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 - 7/2023 (PP6/GST-82/2023)

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI. 600 005 Circular No. 7/2023 (PP6/GST-82/2023) Dated. 29.04.2023. 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. Ref : Government of India, Ministry of Finance, Department of Revenue, Circular No. 191/03/2023-GST, dated March 27, 2023 Based on the recommendation of the GST council in its 49th meeting, held on 18th February, 2023, this pari-materia circular is issued as under : With effect from the 1st March, 2023, five per cent. (2.5 per cent SGST + 2.5 per cent. CGST) 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. Dheeraj Kumar Principal Secretary/Commissioner of State Tax.