Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not...

Levy of GST - export of pre-packaged and labelled rice - 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 - AAR .....

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