Pre-packaged rice exports up to 25kg count as supply under GST when billed to exporter but shipped to port.

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Full Text of the Document

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....Levy of GST - Supply or not - export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer - supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ship to customs port - the transactions undertaken by the applicant falls within the purview of the scope of supply and attracts levy of tax as applicable - AAR....