https://www.taxtmi.com/caselaws?id=383811 The judgment affirms that the activities conducted by PIL for the Appellant constitute job work under GST, attracting an 18% GST rate. The fees paid to PIL for manufacturing beer are subject to GST as they are for job work services, not the supply of alcoholic liquor for human consumption. While the manufacturing processes are not exempt from GST, the sale of alcoholic liquor for human consumption falls outside the GST scope. The court rules that the job work services provided by PIL do not qualify for a 5% GST rate under food products classification, but instead attract an 18% GST rate. en-us Tue, 09 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383811 The judgment affirms that the activities conducted by PIL for the Appellant constitute job work under GST, attracting an 18% GST rate. The fees paid to PIL for manufacturing beer are subject to GST as they are for job work services, not the supply of alcoholic liquor for human consumption. While the manufacturing processes are not exempt from GST, the sale of alcoholic liquor for human consumption falls outside the GST scope. The court rules that the job work services provided by PIL do not qualify for a 5% GST rate under food products classification, but instead attract an 18% GST rate. Case-Laws GST Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383811