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Circular No. 191/03/2023-GST

F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
North Block, New Delhi
Date: 27
th
March, 2023
To,
The Principal Chief Commissioners/ Principal Directors General,
The Chief Commissioners/ Directors General,
The Principal Commissioners/ Commissioners of Central Excise & Central Tax

Madam/ Sir,

Subject: Clarification regarding GST rate and classification of ‘Rab’ based on the
recommendation of the GST Council in its 49
th
meeting held on 18
th
February, 2023
–reg.

Based on the recommendation of the GST council in its 49
th
meeting, held on 18
th
February,
2023, with effect from the 1
st
March, 2023, 5% GST rate has been notified on Rab, when sold in
pre- packaged and labelled, and Nil GST, when sold in other than pre- packaged and labelled.
2. Further, as per the recommendation of the GST Council in the above-said meeting, in view
of the prevailing divergent interpretations and genuine doubts regarding the applicability of GST
rate on Rab, the issue for past period is hereby regularized on “as is” basis.
3. Difficulty if any, in the implementation of this circular may be brought to the notice of the
Board.

Yours faithfully,

(Amreeta Titus)
Deputy Secretary, TRU-I
circulars no 191 03 2023 | iKargos