Aroma Agrotech Pvt Ltd.

A.  Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

B. 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).

C. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. (Exporter will export the rice).

States/UT
Order No. & Date
HR/HAAR/06/2022-23 dated 02.12.2022
Order date
02-12-22
Category
97 (2) b,e
Year