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    <title>GST ON WINE MERCHANT</title>
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    <description>Alcoholic beverages, including wine, are outside the GST framework; purchases from wine merchants issuing non GST invoices are excluded from GST coverage. Consequently, the Reverse Charge Mechanism does not arise and the purchaser is not required to self assess or pay GST on such wine purchases; booking those supplier invoices as company expenses does not convert the supply into a taxable supply.</description>
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      <description>Alcoholic beverages, including wine, are outside the GST framework; purchases from wine merchants issuing non GST invoices are excluded from GST coverage. Consequently, the Reverse Charge Mechanism does not arise and the purchaser is not required to self assess or pay GST on such wine purchases; booking those supplier invoices as company expenses does not convert the supply into a taxable supply.</description>
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