https://www.taxtmi.com/caselaws?id=439609 AAR Chhattisgarh ruled that export of pre-packaged and labelled rice up to 25 kg attracts GST at 5% (2.5% CGST + 2.5% SGST) or 5% IGST, effective from 18.7.2022, following amendment to entry 51 of Schedule I of Notification No. 1/2017-Central Tax (Rate). The ruling clarifies that rice supplied in pre-packaged form falls under Legal Metrology Act, 2009 definition if packages contain quantity up to 25 kg. For interstate supply to registered recipients/merchant exporters for exports, IGST rate of 0.1% applies per Notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017, subject to specified conditions. en-us Fri, 24 Mar 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439609 AAR Chhattisgarh ruled that export of pre-packaged and labelled rice up to 25 kg attracts GST at 5% (2.5% CGST + 2.5% SGST) or 5% IGST, effective from 18.7.2022, following amendment to entry 51 of Schedule I of Notification No. 1/2017-Central Tax (Rate). The ruling clarifies that rice supplied in pre-packaged form falls under Legal Metrology Act, 2009 definition if packages contain quantity up to 25 kg. For interstate supply to registered recipients/merchant exporters for exports, IGST rate of 0.1% applies per Notification No. 41/2017-Integrated Tax (Rate) dated 23.10.2017, subject to specified conditions. Case-Laws GST Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439609