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    <title>LEVY OF GST ON JOB WORKS FOR LIQUOR</title>
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    <description>The GST taxable event is supply; where a job worker performs brewing, manufacturing, packaging and supply of alcoholic beverages for a fixed fee, that activity constitutes a supply of services taxable under GST. Reimbursements of actual costs paid by the principal for inputs, labour and insurance are not treated as taxable consideration, but fixed job work charges paid as consideration for services are taxable and payable by the job worker.</description>
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      <description>The GST taxable event is supply; where a job worker performs brewing, manufacturing, packaging and supply of alcoholic beverages for a fixed fee, that activity constitutes a supply of services taxable under GST. Reimbursements of actual costs paid by the principal for inputs, labour and insurance are not treated as taxable consideration, but fixed job work charges paid as consideration for services are taxable and payable by the job worker.</description>
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