https://www.taxtmi.com/caselaws?id=439476 GST applies to supplies of pre-packaged and labelled rice up to 25 kg because the amended rate entry covers commodities required to bear declarations under the Legal Metrology framework. The ruling relied on the linked Legal Metrology definition and the Ministry of Finance clarification to confirm that such rice falls within the taxable description when supplied in pre-packaged and labelled form within the prescribed quantity. The fact that the goods were intended for export did not change the tax treatment. GST is therefore leviable on direct export supplies, bill-to-ship-to supplies, and supplies to an exporter's factory for subsequent export. en-us Mon, 08 May 2023 00:00:00 +0530 Thu, 17 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439476 GST applies to supplies of pre-packaged and labelled rice up to 25 kg because the amended rate entry covers commodities required to bear declarations under the Legal Metrology framework. The ruling relied on the linked Legal Metrology definition and the Ministry of Finance clarification to confirm that such rice falls within the taxable description when supplied in pre-packaged and labelled form within the prescribed quantity. The fact that the goods were intended for export did not change the tax treatment. GST is therefore leviable on direct export supplies, bill-to-ship-to supplies, and supplies to an exporter's factory for subsequent export. Case-Laws GST Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439476