Notification No. 04/2023
Date: February 28, 2023
Subject: Amendment to Notification 02/2017–CT (Rate) granting GST exemption to rab when not pre-packaged.
Description:
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.
Issued for earlier notification?
Yes — amends Notification 02/2017–CT (Rate).
Other Notifications
08/2021
This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules....
Read More68/2019
Inserts sub-rules (4), (5) and (6) in Rule 48 of the CGST Rules to mandate prepa...
Read More56/2020.
This notification amends Notification No. 46/2020–Central Tax dated 09.06.2020...
Read More