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    <title>CONTRACT BOTTLING A SERVICE</title>
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    <description>The grant of representational rights to contract brewing units to manufacture and sell branded beer in return for brand fee, reimbursement and surplus payments constitutes a supply of service under GST; such receipts are considered consideration for the service and are classifiable under the residual tariff entry for other services nowhere else classified, rendering them exigible to GST at the applicable rate, and the AAAR affirmed that this advance ruling is binding on the applicant and its jurisdictional tax officer.</description>
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      <description>The grant of representational rights to contract brewing units to manufacture and sell branded beer in return for brand fee, reimbursement and surplus payments constitutes a supply of service under GST; such receipts are considered consideration for the service and are classifiable under the residual tariff entry for other services nowhere else classified, rendering them exigible to GST at the applicable rate, and the AAAR affirmed that this advance ruling is binding on the applicant and its jurisdictional tax officer.</description>
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