Levy of GST - classification of supply - Appellant has entered ...

Case Laws     GST

July 31, 2019

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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