Satyam Balajee Rice Industries Private Limited ., In re
Date: March 23, 2023
Court: Authority for Advance Ruling
Bench: Chhattisgarh
Type: Advance Ruling
Judge(s)/Member(s): Sonal Mishra, Shravan Bansal
Subject Matter
GST is leviable on export of pre-packaged and labelled rice up to 25 Kgs
Summary
The ruling revolves around the issue of the applicability of GST on the export of pre-packaged and labelled rice up to 25Kgs. The applicant argues that the amended entry in Schedule I of Notification no. 1/2017-Central Tax (Rate) dated 28.6.2017 make…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] M/s Satyam Balajee Rice Industries Private Limited, Village Amaseoni, Post GSI, Mandhar, Raipur, Chhattisgarh, 493111, having GSTIN 22AAJCS2131 AlZ5 has furnished an application in form ARA-01,duly fill…