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of <h1>Gujarat GST Circular: 'Rab' at 18%, Dal By-products Exempt, Carbonated Drinks at 28% Plus Cess, SUV Cess at 22.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies GST rates and classifications based on the GST Council's recommendations. 'Rab' is classified under heading 1702 with an 18% GST rate. By-products of milling dal/pulses are exempt from GST. Carbonated fruit beverages have a GST rate of 28% and a 12% compensation cess. Snack pellets like 'fryums' are classified under tariff item 1905 90 30 with an 18% GST rate. SUVs meeting specific criteria attract a 22% compensation cess. IGST rates on certain imported goods have been clarified, allowing for a lower rate if eligible under specific notifications.
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