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2024 (2) TMI 1058 - AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESHLevy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 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 up to 25 Kgs, to the factory of exporter, Exporter will export the rice - HELD THAT:- Reference invited to the Notification no 06/2022 (CT Rate), dated 18th July 2022 wherein, GST has been made applicable on supply of “pre-packaged and labelled” commodities attracting provisions of Legal Metrology Act, 2009. The expression “pre-packaged and labelled” means a “pre-packaged commodity” as defined in clause (I) of Section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act 2009 (1 of 2010) and the rules made there under. In the instant case, the ultimate buyer is not present and the commodity is being prepacked 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 it is for domestic sale or exported outside the country. Thus, GST will be applicable on all three issues.
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