M/s DD International

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

2.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 exp01ts the rice to foreign buyer.

3.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/34/2022-23 dated 09.02.2023
Order date
09-02-23
Category
97 (2) b,e
Year