GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AAR
Live LawThe Andhra Pradesh Authority of Advance Ruling has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.The bench of K. Ravi Sankar and B. Lakshmi Narayana has observed that the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The Andhra Pradesh Authority of Advance Ruling has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers. The applicant sought an advance ruling on whether GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers. The AAR ruled that GST would be applicable on the supply of pre-packaged and labelled rice up to 25 kg to the exporter on a “bill to ship to” basis, i.e., bill to the exporter and ship to the customs port.