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of <h1>Rajasthan Clarifies GST: 'Rab' at 18%, Dal By-products Exempt, Carbonated Beverages at 28% Plus Cess, SUVs at 22% Cess.</h1> The circular from the Rajasthan Commercial Taxes Department clarifies GST classifications and rates based on the GST Council's recommendations. 'Rab' is classified under heading 1702 with an 18% GST rate. By-products of milling Dal/Pulses, such as Chilka and Churi/Chuni, are exempt from GST. Carbonated beverages containing fruit juice are classified under HS code 2202 99, attracting a 28% GST and 12% compensation cess. Snack pellets like 'fryums' are under tariff item 1905 90 30 with an 18% GST. SUVs meeting specific criteria incur a 22% compensation cess. IGST rates on certain imported goods have been clarified, allowing for a lower rate when applicable.
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