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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 labelled sales taxable; other sales treated as exempt under the trade circular. Rab is classified for GST by mode of sale: from 1 March 2023 Rab sold in pre-packaged and labelled form attracts a specified GST rate, while Rab sold in other than pre-packaged and labelled form is Nil-rated. The circular regularises past-period treatment on an 'as is' basis to address divergent interpretations and directs reporting of implementation difficulties to the Commissioner, State Tax, West Bengal.
                          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 labelled sales taxable; other sales treated as exempt under the trade circular.

                                Rab is classified for GST by mode of sale: from 1 March 2023 Rab sold in pre-packaged and labelled form attracts a specified GST rate, while Rab sold in other than pre-packaged and labelled form is Nil-rated. The circular regularises past-period treatment on an "as is" basis to address divergent interpretations and directs reporting of implementation difficulties to the Commissioner, State Tax, West Bengal.


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