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of <h1>West Bengal Clarifies GST on 'Rab': 5% on Pre-Packaged, Exempt Otherwise, Per Circular 05/2023 Effective March 1, 2023.</h1> The Government of West Bengal issued Trade Circular No. 05/2023 clarifying the GST rate and classification for 'Rab' following the GST Council's 49th meeting. Effective March 1, 2023, a 5% GST applies to 'Rab' sold in pre-packaged and labeled forms, while 'Rab' sold otherwise is exempt from GST. The circular regularizes past GST applications on 'Rab' due to previous divergent interpretations. Any difficulties in implementing this circular should be reported to the Commissioner of State Tax, West Bengal.
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