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2023 (6) TMI 1050 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHLevy of GST - export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer - 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 - supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter, exporter will export the rice. HELD THAT:- In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is re-selling the same to another buyer be it export or indigenous. This advance ruling authority agrees with the observation regarding the applicability of GST on pre-packaged and labelled' irrespective of the fact that whether the it is for domestic sale or exported outside the country. GST is leviable on all the above three cases.
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