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of <h1>West Bengal Clarifies GST: Rab at 18%, Dal By-products Exempt, Snack Pellets at 18%, SUVs with 22% Cess.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes clarifies GST rates and classifications following the GST Council's 48th meeting. 'Rab' is classified under tariff heading 1702 with an 18% GST rate. By-products of milling Dal/Pulses are exempt from GST from January 1, 2023. Carbonated beverages with 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 rate. SUVs meeting specific criteria attract a 22% compensation cess. IGST rates on certain goods have increased to 12%, but lower rates may apply under specific conditions.
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