Seetharamnjaneya Sortex ., In re
Date: May 7, 2023
Subject Matter
GST is leviable on pre-packaged and labelled rice upto 25 kgs, whether it is for export, on the 'bill to ship to' basis, or to the factory of an exporter.
Summary
The ruling pertains to an application for Advance Ruling where the applicability of GST on pre-packaged and labelled commodities has been examined. The notification no. 06/2022 (CT Rate), dated 18th July 2022, has been referred to, which makes GST ap…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and APGST Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference…