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    <title>NO GST ON CONTRACTUAL LIQUOR BOTTLING (PART-1)</title>
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    <description>The article explains that production and bottling of alcoholic beverages for human consumption have been treated as processes amounting to manufacture, excluded from central service tax and, under the GST framework and constitutional definition, remain outside the ambit of GST, leaving levy and collection of taxes on such supply to State excise and related State taxes.</description>
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