5% GST on Export of Pre-Packaged & Labelled Rice up to 25kg: AAR Gujarat

In re Olam Agri India P Ltd (GST AAR Gujarat) The Gujarat Authority for Advance Ruling (AAR) has addressed a series of questions posed by Olam Agri India P Ltd, a company engaged in the export of agricultural produce, specifically rice. The core of the applicant’s query revolves around the Goods and Services Tax (GST) implications on the export of pre-packaged and labelled rice, particularly concerning different supply chain models and tax rates. Key Issues and Ruling Olam Agri India P Ltd sought clarity on whether GST is leviable on exports of pre-packaged and labelled rice (up to 25 kg...