https://www.taxtmi.com/article/detailed?id=8975 Services by a contract bottling unit that perform brewing, bottling, packaging and supply of alcoholic liquor at the behest of a brand owner constitute job work/contract manufacturing services and attract GST on the consideration (including fixed fees). The finished alcoholic liquor supply remains outside GST, exemptions for food do not extend to these manufacturing processes, and GST paid on such service charges may be claimed as input tax credit if otherwise eligible under the CGST input credit provisions. en-us Thu, 27 Feb 2020 06:48:01 +0530 Thu, 27 Feb 2020 06:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8975 Services by a contract bottling unit that perform brewing, bottling, packaging and supply of alcoholic liquor at the behest of a brand owner constitute job work/contract manufacturing services and attract GST on the consideration (including fixed fees). The finished alcoholic liquor supply remains outside GST, exemptions for food do not extend to these manufacturing processes, and GST paid on such service charges may be claimed as input tax credit if otherwise eligible under the CGST input credit provisions. Articles Goods and Services Tax - GST Thu, 27 Feb 2020 06:48:01 +0530 https://www.taxtmi.com/article/detailed?id=8975