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    <title>OUTSOURCED LIQUOR MANUFACTURING LIABLE TO GST</title>
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    <description>Contract bottling or outsourced manufacturing activities - brewing, bottling and packaging performed by a third-party at the brand owner&#039;s direction - qualify as job work services and attract GST on the fees or fixed charges paid; the statutory exemption for supply of alcoholic liquor for human consumption does not cover these manufacturing processes, and GST paid on such service charges may be available as input tax credit if otherwise eligible.</description>
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