Sarala Foods Private Limited ., In re
Date: January 29, 2024
Subject Matter
GST is leviable on the export and supply of pre-packaged and labelled rice, irrespective of whether it is for domestic sale or export
Summary
M/s. Sarala Foods Private Limited sought an advance ruling regarding the levy of GST on the export and supply of pre-packaged and labelled rice up to 25 kilograms. The applicant was involved in supplying rice to various types of customers, including…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017) 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…