GST on export of pre-packaged & labelled rice upto 25 Kgs to foreign buyer

In re D D International Pvt. Ltd (GST AAR Haryana) 1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer? Yes 1. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on ‘bill to ship to’ basis i.e., bill to exporter and ship to customs port. Exporter ultimately exports the rice to foreign buyer. Yes 2. Whether GST would be applicable on supply of prepackaged and labelled rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice, Yes FULL TEXT OF THE ORDER OF AUTHOR...