Central Tax Circulars

CGST Circular 191/2023


Title Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19
Number 191/2023
Date 27.03.2023
PDF Download

Subject: Clarification regarding GST rate and classification of ‘Rab’ based on the recommendationof the GST Council in its 49thmeeting held on 18thFebruary, 2023 –reg.Based on the recommendation of the GST council in its 49thmeeting, held on 18thFebruary, 2023, with effect from the 1stMarch, 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.