https://www.taxtmi.com/article/detailed?id=8753 The AAR concluded that where a brand owner contracts CBUs to manufacture IMFL, supplies inputs, fixes procurement and sale directions, receives sale proceeds, and pays CBUs fixed bottling charges while title passes to the brand owner on delivery, the arrangement is principal to principal and the CBUs provide manufacturing services for consideration; accordingly, the brand owner does not make a taxable supply to the CBU under the GST definition of supply. en-us Sat, 05 Oct 2019 06:35:49 +0530 Sat, 05 Oct 2019 06:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8753 The AAR concluded that where a brand owner contracts CBUs to manufacture IMFL, supplies inputs, fixes procurement and sale directions, receives sale proceeds, and pays CBUs fixed bottling charges while title passes to the brand owner on delivery, the arrangement is principal to principal and the CBUs provide manufacturing services for consideration; accordingly, the brand owner does not make a taxable supply to the CBU under the GST definition of supply. Articles Goods and Services Tax - GST Sat, 05 Oct 2019 06:35:49 +0530 https://www.taxtmi.com/article/detailed?id=8753