Levy of GST - classification of supply - Appellant has entered into the Agreement with manufacturer...

Levy of GST - classification of supply - Appellant has entered into the Agreement with manufacturer (PIL) to brew/manufacture, package and supply Products - fixed fees and costs are for manufacture and supply of alcoholic liquor for human consumption - the activities performed by the PIL, on the goods of Appellant, are in the nature of the Job work and accordingly attract 18% GST .....

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