IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supplies

IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory suppliesCase-LawsGSTAAR held that the Applicant’s supply of pre-packaged and labelled rice (≤25 kg) for export

IGST: Pre-packaged labelled rice (≤25kg) for export taxable at 5%; 0.1% concessional route available, including bill-to/ship-to and factory supplies
Case-Laws
GST
AAR held that the Applicant's supply of pre-packaged and labelled rice (≤25 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification's “pre-packaged & labelled” definition. Supplies to an exporter on a bill-to/ship-to basis and suppli

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