Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of GST - export of pre-packaged and labelled rice - In the ...

Case Laws     GST

June 24, 2023

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

View Source

 


 

You may also like:

  1. Levy 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...

  2. Levy of GST - pre-packaged and labelled rice upto 25 Kgs - GST would be applicable on the supply of prepackaged and labelled rice up to 25 Kgs, for both domestic...

  3. Levy of GST - Supply or not - export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer - supply of pre-packaged and labelled rice upto 25 Kgs, to exporter...

  4. The Authority for Advance Ruling, Tamil Nadu addressed the issue of GST levy on the export of processed frozen shrimps packed in printed and plain pouches/boxes. For...

  5. This legal case deals with the applicability of Goods and Services Tax (GST) on the export of pre-packaged and labelled frozen shrimps. The key points are: According to...

  6. Exemption from GST or not - sale of unbranded /non packaged Broken Rice generated from manufacturing process - Tax is not payable by the applicant on supply of ‘broken...

  7. allocation of quota for export of broken rice on humanitarian food security grounds - In the present case, the export of rice from this country does not entail...

  8. This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using...

  9. The draft modalities outline the proposed operations for E-Commerce Export Hubs (ECEH), designated areas facilitating cross-border e-commerce activities. Key aspects...

  10. Levy of GST - supply of 1kg packing red gram dal secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada - the commodity is packed...

  11. Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or...

  12. Levy of CGST and SGST - Supply of branded packaged rice or not - There are no error in the view of the authorities. Firstly, the conclusions of these authorities are...

  13. Circular clarifies GST rates and classification of goods based on GST Council recommendations in its 53rd meeting. Solar cookers working on dual energy attract 12% GST....

  14. Demand of GST - case of the department was that the petitioner was selling packaged marked rice with registered trademark - When the raiding party had found stock of...

  15. Confiscation of goods - levy of penalty - export of Rice - misdeclaration of goods or not - once all the export documents were in the name of Iranian buyers there was no...

 

Quick Updates:Latest Updates