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: taxable when prepackaged and labelled, nil when sold otherwise, with past periods regularized. GST classification of Rab is clarified: prepackaged and labelled Rab is subject to a taxable rate, while Rab sold otherwise is nil-rated, effective from 1 March 2023; past periods are regularized on an 'as is' basis. The CBIC circular is to be applied mutatis mutandis under the Goa GST framework. The guidance is clarificatory and implementation difficulties may be reported to the authority.
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GST classification of Rab: taxable when prepackaged and labelled, nil when sold otherwise, with past periods regularized.
GST classification of Rab is clarified: prepackaged and labelled Rab is subject to a taxable rate, while Rab sold otherwise is nil-rated, effective from 1 March 2023; past periods are regularized on an "as is" basis. The CBIC circular is to be applied mutatis mutandis under the Goa GST framework. The guidance is clarificatory and implementation difficulties may be reported to the authority.
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