GST on supply of prepackaged & labelled rice upto 25 Kgs to exporter

In re Aroma Agrotech Pvt Ltd. (GST AAR Haryana) The applicant is a manufacturer of rice and supplies the goods in the taxable as well as non taxable territory. He has mentioned that there are three types of customers to whom the supply of rice is being made. i. The applicant exports the goods to the foreign buyer/recipient after procuring the empty bags from the domestic market and printing and labelling it as per the specification given by the recipient of the goods and pack 25 Kg rice in the said labelled and printed bag. ii. In the mode of “bill to ship to” model of export of th...