Circular 189/01/2023 - Central Tax

Date: January 13, 2023

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Subject

Clarification regarding GST rates and classification of certain goods

Content

Based on the recommendations of the GST Council in its 48th meeting held on 17th December, 2022, clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Rab -classifiable under Tariff heading 1702: 2.1 Representation has been received seeking clarification regarding the classification of "Rab". It has been stated that unde…

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