AAR Rejects Application on GST Liability for Export of Pre-Packaged Rice Due to Pending Proceedings

In re Olam Agri India Private Limited (GST AAR Andhra Pradesh)

The Authority for Advance Ruling (AAR), Andhra Pradesh, delivered its order in the case of M/s Olam Agri India Private Limited, filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017. The applicant, registered under the APGST Act, sought an advance ruling on the applicability of GST on the export and supply of pre-packaged and labelled rice in packages up to 25 kilograms.

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