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<h1>Gujarat Clarifies GST on 'Rab': 5% on Pre-Packaged Forms, Exempt Otherwise, Effective March 1, 2023.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, clarifies the GST rate and classification for 'Rab' following the GST council's 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 ambiguities regarding the GST rate on Rab by regularizing the issue on an 'as is' basis. Any difficulties in implementing this circular should be reported to the Chief Commissioner of State Tax.