The CBIC vide Circular No. 191/03/2023-GST dated March 27, 2023, has issued a clarification regarding the GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on February 18, 2023. Based on the recommendation of the GST council in its 49th meeting, held on February 18, 2023, with effect from March 01, 2023, a 5% GST rate has been notified on Rab when sold in pre-packaged and labeled, and Nil GST, when sold in other than pre-packaged and labeled. Further, as per the recommendation of the GST Council in the above-said meeting, given the prevailing divergent interpretations and genuine doubts regarding the applicability of the GST rate on Rab, the issue for the past period is hereby regularized on an “as is” basis.