2025-VIL-149-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Export of pre-packaged and labelled rice, Supply of pre-packaged and labelled rice to exporter - Applicant supplies rice to customers in pre-packaged & labelled packages having quantity up to 25 Kg. - Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 kgs to exporter on 'bill to ship to' to a foreign buyer – HELD - Export of goods, as per section 16 of the IGST Act, 2017 is a zero-rated supply - the applicant has the option to either export the goods without payment of tax under bond or LUT and claim refund of unutilized ITC, or export the goods on payment of IGST and claim refund of IGST paid - As the applicant has on record said that they are engaged in supplying rice in pre-packaged & labelled packages having quantity of upto 25 kgs, in terms of section 5 of the IGST Act, 2017, if the applicant opts for export on payment of IGST and claiming refund of IGST, he is liable to pay IGST @ 5% in terms of notification No. 1/2017-IT (R) dtd. 28.06.2017, as amended. This is subject to the condition that the pre-packaged & labelled packages of rice exported by the applicant, fall within the expression ‘pre-packaged & labelled’ defined under the explanation to the notification – Ordered accordingly - Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 kgs to exporter on 'bill to ship to' basis – HELD – GST of 5% would be applicable on supply of pre-packaged and labelled rice up to 25 kgs to exporter on 'bill to ship to' basis, i.e. bill to exporter and ship to customs port, wherein the exporter ultimately exports the rice to foreign buyer. However, the benefit of concessional rate of IGST @ 0.1% or GST @ 0.1% as per the Notification No. 41/2017-IT (R) dated 23.10.2017 /Notification No. 40/2017-CT(R) dated 23.10.2017, is also available to the applicant, subject to adherence of the conditions specified therein - Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 kgs, to the factory of exporter – HELD - GST @ 5% would be applicable on supply of pre-packaged and labelled rice up to 25 kgs, to the factory of exporter, who will export the rice, subject to the condition that the pre-packaged & labelled packages of rice exported by the applicant fall within the expression 'pre-packaged & labelled' defined under the relevant notification - Whether GST would be applicable on goods procured from other party at concessional rate of 0.1% and exported directly to foreign buyers for pre-packaged and labelled rice up to 25 Kgs at 5% - HELD - GST @ 5% would be applicable on the export of pre-packaged and labelled rice up to 25 kgs to foreign buyers, which have been procured/purchased by availing the concessional rate notifications, subject to adherence of the conditions specified therein. Further, the applicant can also avail the option to export the said goods without payment of integrated tax, under Bond or LUT.
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