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<h1>GST Clarification: 5% Rate on Pre-Packaged Rab; Other Forms Exempt. Past Interpretations Accepted. Effective March 1, 2023.</h1> The circular issued by the Ministry of Finance clarifies the GST rate and classification for 'Rab' following the GST Council's recommendations from its 49th meeting on February 18, 2023. Effective March 1, 2023, a 5% GST rate applies to Rab sold in pre-packaged and labeled forms, while Rab sold in other forms is exempt from GST. The circular also addresses past discrepancies in GST application on Rab, stating that previous interpretations will be accepted as they are. Any difficulties in implementing this circular should be reported to the Board.