{"id":73215,"date":"2025-09-16T09:02:41","date_gmt":"2025-09-16T03:32:41","guid":{"rendered":""},"modified":"2025-09-16T09:02:41","modified_gmt":"2025-09-16T03:32:41","slug":"igst-pre-packaged-labelled-rice-25kg-for-export-taxable-at-5-0-1-concessional-route-available-including-bill-to-ship-to-and-factory-supplies","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73215","title":{"rendered":"IGST: Pre-packaged labelled rice (\u00e2\u2030\u00a425kg) for export taxable at 5%; 0.1% concessional route available, including bill-to\/ship-to and factory supplies"},"content":{"rendered":"<p>IGST: Pre-packaged labelled rice (\u00e2\u2030\u00a425kg) for export taxable at 5%; 0.1% concessional route available, including bill-to\/ship-to and factory supplies<br \/>Case-Laws<br \/>GST<br \/>AAR held that the Applicant&#39;s supply of pre-packaged and labelled rice (\u00e2\u2030\u00a425 kg) for export is taxable under the IGST scheme at 5% if the Applicant opts for that route, provided the packages satisfy the notification&#39;s &#8220;pre-packaged &#038; labelled&#8221; definition. Supplies to an exporter on a bill-to\/ship-to basis and suppli<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92564\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IGST: Pre-packaged labelled rice (\u00e2\u2030\u00a425kg) for export taxable at 5%; 0.1% concessional route available, including bill-to\/ship-to and factory suppliesCase-LawsGSTAAR held that the Applicant&#8217;s supply of pre-packaged and labelled rice (\u00e2\u2030\u00a425 kg) for export <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73215","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73215"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73215\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}