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The Andhra Pradesh AAR in the ruling No. AAR No.03/AP/GST/2024 has ruled that GST would be levied on the export of pre-packaged labelled rice up to 25 kg to foreign buyers by observing that the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer therefore the buyer from the applicant is reselling the same to another buyer. The bench also observed that regarding the applicability of GST on prepackaged and labelled irrespective of the nature of the sale. The applicant further submitted that given the amendment in Entry 51 of Schedule I of notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, 5% GST applies to the supply of pre-packaged and labelled rice with effect from July 18, 2022.