https://www.taxtmi.com/caselaws?id=439609 GST applies to pre-packaged and labelled rice up to 25 kg because such goods fall within the taxable entry under the rate notification when read with the Legal Metrology framework. Supplies made directly to a foreign buyer, on a bill-to-ship-to basis to an exporter, or to an exporter's factory for onward export remain taxable on the facts stated, and export movement does not by itself remove the levy. The concessional treatment for merchant exporter supplies is available only if the prescribed notification conditions are satisfied, so the applicable rate remains 5% or IGST, as relevant, from 18 July 2022. 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 GST applies to pre-packaged and labelled rice up to 25 kg because such goods fall within the taxable entry under the rate notification when read with the Legal Metrology framework. Supplies made directly to a foreign buyer, on a bill-to-ship-to basis to an exporter, or to an exporter's factory for onward export remain taxable on the facts stated, and export movement does not by itself remove the levy. The concessional treatment for merchant exporter supplies is available only if the prescribed notification conditions are satisfied, so the applicable rate remains 5% or IGST, as relevant, from 18 July 2022. Case-Laws GST Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439609