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    <title>Regarding Clarification on GST Rate and Classification of ‘Rab’ for Implementation under the OGST Act, 2017</title>
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    <description>GST rate and classification guidance for &#039;Rab&#039; issued by the Central Board of Indirect Taxes and Customs on 27 March 2023 applies, with necessary adaptations, in implementing the Odisha Goods and Services Tax Act, 2017. The central guidance follows the GST Council&#039;s recommendation at its 49th meeting on 18 February 2023, and its application under the state law seeks to ensure uniformity. Difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Odisha.</description>
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