https://www.taxtmi.com/caselaws?id=449907 GST applies to pre-packaged and labelled rice up to 25 kg where the package or label must bear declarations under Legal Metrology law. Reading the rate notification with Section 2 of the Legal Metrology Act, 2009 and the packaged commodities rules, the AAR treated such rice as falling within the taxable category. The Ministry of Finance clarification supported that interpretation. The fact that the supplies were made for export, including direct supply to a foreign buyer, on a bill-to-ship-to basis, or to an exporter's factory for onward export, did not alter the taxable character of the supply. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449907 GST applies to pre-packaged and labelled rice up to 25 kg where the package or label must bear declarations under Legal Metrology law. Reading the rate notification with Section 2 of the Legal Metrology Act, 2009 and the packaged commodities rules, the AAR treated such rice as falling within the taxable category. The Ministry of Finance clarification supported that interpretation. The fact that the supplies were made for export, including direct supply to a foreign buyer, on a bill-to-ship-to basis, or to an exporter's factory for onward export, did not alter the taxable character of the supply. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449907