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    <title>Clarification regarding GST rate and classification of &#039;Rab&#039; based on the recommendations of the GST Council in its 49th meeting held on 18th February, 2023</title>
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    <description>Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an &quot;as is&quot; basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.</description>
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      <description>Sales of Rab in pre-packaged and labelled form are subject to a reduced GST rate, while sales in forms other than pre-packaged and labelled are subject to a nil rate. The CBIC circular regularises past period treatment on an &quot;as is&quot; basis and is to be applied uniformly by States, with the State trade circular adopting the circular mutatis mutandis and inviting reports of implementation difficulties.</description>
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