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    <title>LEVY OF GST ON JOB WORKS IN ALCOHOLIC BEVERAGES INDUSTRY</title>
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    <description>Job work services in relation to manufacture, bottling, distilling or other production processes for alcoholic liquor meant for human consumption are excluded from the concessional 5% job work rate for food and food products and have been prescribed to attract an 18% GST rate under Notification No. 06/2021 CT(Rate). The change resolves interpretation disputes, results in loss of concessional treatment and related input tax credit benefits for brand owners, increases production costs, and leaves open questions about past claims of the lower rate.</description>
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