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).
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