Supply Of Prepackaged And Labelled Rice Upto 25 Kgs, To The Factory Of Exporter Attracts 5% GST: Haryana AAR
Live LawThe Haryana Authority of Advance Ruling has held that 5% GST is applicable on supplies of prepackaged and labeled rice up to 25 kg to the factory of the exporter.The two-member bench of Sunder Lal and Kumud Singh has observed that the legislature's intention is that the supply of rice in packets of up to 25 kg, which are duly pre-packaged and labelled as per the Legal Metrology Act,. The two-member bench of Sunder Lal and Kumud Singh has observed that the legislature's intention is that the supply of rice in packets of up to 25 kg, which are duly pre-packaged and labelled as per the Legal Metrology Act, 2009, and the rules made thereunder, is a taxable event and it’s not an exempted or nil-rated supply. The applicant sought an advance ruling on whether GST would be leviable on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers. 06/2022-Central Tax dated July 13, 2022, 5% GST is applicable on the supply of pre-packaged and labelled rice up to 25 kg if two conditions are satisfied.