TMI Blog2024 (2) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... gy 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. - SRI. K. RAVI SANKAR, AND SRI.B. LAKSHMI NARAYANA, MEMBER Represented by : C.S. Suman Bansal, Company consultant ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er exports the pre-packaged rice to foreign buyer. 4. Questions raised before the authority: The applicant sought advance ruling on the following: 1. Whether GST would be leviable on export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer? 2. Whether GST would be applicable on 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? 3. Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter. Exporter will export the rice ? On Verification of basic information of the applicant, it is observed that the applicant is under Central jurisdiction i.e, Kakinada Town Range, Kakinada Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the Central jurisdictional officer concerned stating that no proceedings lying pending with the issue, for which the advance ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he words put up in and ending with the words and bracket as in the ANNEXURE] , the words , pre-packaged and labelled shall be substituted; (iv) against S. No. 16, in column (3), for the portion beginning with the words and put up in and ending with the words as in the ANNEXURE the words , pre-packaged and labelled shall be substituted; (v) against S. No. 25, in column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the words pre-packaged and labelled shall be substituted; (vi) against S. No. 26, in column (3), for the portion beginning with the words put up in and ending with the words as in the ANNEXURE , the words pre-packaged and labelled shall be substituted; (vii) against S. No. 30, in column (3), for the portion beginning with the words put up in and ending with the words as in the ANNEXURE the words pre-packaged and labelled shall be substituted; (viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion beginning with the words put up in and ending with the words and bracket as in the ANNEXURE] , the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 kilogram [or 25 litre] in terms of rule 3(a) of Legal Metrology (Packaged Commodities) Rules, 2011, subject to other exclusions provided in the Act and the Rules made thereunder. In view of the above legal provisions, the applicant submitted that, GST would apply on specified goods where the pre-packaged commodity is supplied in packages containing quantity of less than or equal to 25 kg. Pre-packaged and labelled commodities manufactured exclusively for export have not been excluded from the Legal Metrology Act, 2009 (1 of 2010), and the rules made there under. The applicant further submits that, GST would be applicable on the supply of prepackaged and labelled rice upto 25 kgs, irrespective of the fact that it is for domestic sale or for the purpose of exports. The applicant further submitted that, if advance ruling authority does not agree with contentions/interpretations stated supra, then supply of pre-packaged rice upto 25 kg for the purpose of export will become exempt from GST. Hence, following compliances under the GST law would not be required on export of exempt goods: a. Issuance of E-way bill b. Issuance of E-invoice c. Obtaining Letter of Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We have examined the issues raised in the application in light of the facts and arguments submitted by the applicant. We have considered the submissions made by the applicant in their application for Advance Ruling. We have considered the issues involved from which advance ruling is sought by the applicant and the relevant facts along with arguments made by the applicant and also their submissions made during the time of the personal hearing. We invite reference 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. Notification No 06/2022-Central Tax (Rate) dated 13th July, 2022 1. In the said notification, - A.................. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of his arguments, which described the taxability under GST. 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. Hence, we rule as under RULING (Under Section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) Question: Whether GST would be leviable on export of pre-packaged and labelled rice upto 25Kgs, to foreign buyer? Answer : Yes, Affirmative. Question : 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? Answer : Yes, Affirmative. Question : Whether GST would be applicable on supply of pre-packaged and labelled rice upto ..... 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