GST on Export of Pre-Packaged Rice: AAR Ruling

In re Satyam Balajee Rice Industries Private Limited (GST AAR Chhattisgarh)

Advance ruling clarifies regarding GST leviability on export of pre-packaged and labelled rice up to 25kgs, to foreign buyer, to exporter on bill to ship to basis i.e. bill to exporter and ship to customs part and to the factory of exporter.

According to the GST AAR Chhattisgarh ruling:

i. Export of pre-packaged and labelled rice up to 25 kgs to a foreign buyer i

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