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    <title>2018 (12) TMI 843 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling (AAR) determined that the fixed fee received by Privilege Industries Limited (PIL) for job work services in brewing, manufacturing, packaging, and supplying beer is subject to GST. However, the costs incurred for purchasing materials are not taxable under GST. The job work services related to beer provided by PIL are to be taxed at the rate of 2.5% CGST and 2.5% MGST for intra-state supplies, and 5% IGST for inter-state supplies.</description>
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      <description>The Authority for Advance Ruling (AAR) determined that the fixed fee received by Privilege Industries Limited (PIL) for job work services in brewing, manufacturing, packaging, and supplying beer is subject to GST. However, the costs incurred for purchasing materials are not taxable under GST. The job work services related to beer provided by PIL are to be taxed at the rate of 2.5% CGST and 2.5% MGST for intra-state supplies, and 5% IGST for inter-state supplies.</description>
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