https://www.taxtmi.com/caselaws?id=363527 Contract brewing was not treated as job work where the brewing units procured and accounted for raw materials on their own books, because GST job work requires processing of goods belonging to another registered person; GST was therefore not payable on the profit retained by those units. The amount transferred to the brand owner, however, was treated as consideration for supplying specifications, technical know-how, supervision and brand-use rights for manufacture and sale, so it fell within the wider meaning of supply and the residual service classification. GST was accordingly payable on that receipt, under Service Code 999799. en-us Fri, 29 Jun 2018 00:00:00 +0530 Wed, 26 Feb 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363527 Contract brewing was not treated as job work where the brewing units procured and accounted for raw materials on their own books, because GST job work requires processing of goods belonging to another registered person; GST was therefore not payable on the profit retained by those units. The amount transferred to the brand owner, however, was treated as consideration for supplying specifications, technical know-how, supervision and brand-use rights for manufacture and sale, so it fell within the wider meaning of supply and the residual service classification. GST was accordingly payable on that receipt, under Service Code 999799. Case-Laws GST Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363527