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        Case ID :
        GST - States

        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

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        GST classification of Rab: pre-packaged and labelled supplies attract a specified GST rate, other forms attract nil tax. Supplies of Rab sold in pre-packaged and labelled form are subject to a specified GST rate from 1 March 2023, while supplies other than pre-packaged and labelled are nil-rated; past period treatment is regularized on an 'as is' basis and implementation issues may be reported to the Chief Commissioner of State Tax.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST classification of Rab: pre-packaged and labelled supplies attract a specified GST rate, other forms attract nil tax.

                                Supplies of Rab sold in pre-packaged and labelled form are subject to a specified GST rate from 1 March 2023, while supplies other than pre-packaged and labelled are nil-rated; past period treatment is regularized on an "as is" basis and implementation issues may be reported to the Chief Commissioner of State Tax.


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