Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, via video conferencing

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....ates and classification of certain goods based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, via video conferencing -reg. Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, via video conferencing, clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Rab -classifiable under Tariff heading 1702: 2.1 Representation has been received seeking clarification regarding the classification of "Rab". It has been stated that under the U.P. Rab (Movement Control Order), 1967, "Rab" means 'massecuite prepared by concentrating sugarcane juice on open pan furnaces, and includes Rab Galawat and Ra....

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....the intervening period are hereby regularized on "as is" basis from the date of issuance of Circular No. 2223038, dated the 8th August, 2022, till the date of coming into force of the above-said S. No. 102C and the entries relating thereto. This is in addition to the matter regularized on as is basis vide para 8.6 of the said Circular. 4. Clarification regarding 'Carbonated Beverages of Fruit Drink' or 'Carbonated Beverages with Fruit Juice': 4.1 Representations have been received seeking clarification regarding the applicable six-digit HS code for 'Carbonated Beverages of Fruit Drink' or 'Carbonated Beverages with Fruit Juice'. 4.2 On the basis of the recommendation of the GST council in its 45th me....