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 - CCT/26-4/2022-23/F/1382

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes No. CCT/26-4/2022-23/F/1382 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. Ref.: Circular No. 191/03/2023-GST dated 27 th March, 2023 issued under Central Goods and Services Tax Act, 2017 by the Tax Research Unit-I, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi. Circular (No. 22/2023-24-GST) The Central Board of Indirect Taxes and Customs (CBIC) has issued the above referred circular. For the uniformity and in exercise of the powers conferred under Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), it is hereby directed that the Said Circular issued by the CBIC shall be applicable, mutatis mutandis, in implementation of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017). Copy of the referred CBIC Circular is attached herewith as Annexure. This Trade Circular is clarificatory in nature. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the undersigned. S. S. Gill, IAS, Commissioner of State Taxes, Goa. Panaji, 4th August, 2023. 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 18 th 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 prepackaged 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. (Amreeta Titus), Deputy Secretary, TRU-I.