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 - 12039(31)/25/2023

GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCST Ref. Computer No.2034249, File No. REV 12039(31)/25/23, DY.COMM, 29/03/2023 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 Regarding. Ref : Circular No. 191/03/2023-GST, dated March 27, 2023 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, vide F.No. CBIC-190354/21/2023-TO(TRU-II)-CBEC. Based on the recommendation of the GST council in its 49th meeting, held on 18th February, 2023, with effect from the 1st March, 2023, five per cent. 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 Chief Commissioner of State Tax. M Girija Shankar I A S Chief Commissioner