https://www.taxtmi.com/article/detailed?id=9761 The AAAR characterised PIL's manufacture and allied activities under a detailed manufacturing agreement as job work, applying GST on the basis that Crown dictated specifications, buyers and cost allocations; the author contends the statutory concept of job work is inapplicable because PIL procures inputs, invoices buyers, bears insurance and receives sale proceeds, indicating an independent supplier relationship and a principal-to-principal supply of alcoholic liquor outside GST. en-us Thu, 22 Apr 2021 08:45:39 +0530 Thu, 22 Apr 2021 08:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9761 The AAAR characterised PIL's manufacture and allied activities under a detailed manufacturing agreement as job work, applying GST on the basis that Crown dictated specifications, buyers and cost allocations; the author contends the statutory concept of job work is inapplicable because PIL procures inputs, invoices buyers, bears insurance and receives sale proceeds, indicating an independent supplier relationship and a principal-to-principal supply of alcoholic liquor outside GST. Articles Goods and Services Tax - GST Thu, 22 Apr 2021 08:45:39 +0530 https://www.taxtmi.com/article/detailed?id=9761