https://www.taxtmi.com/article/detailed?id=10645 Job work comprising blending, bottling, labeling and packaging of Indian Made Foreign Liquor (IMFL) performed by a contract bottling unit that completes the production process qualifies as manufacture rather than a taxable Business Auxiliary Service; isolated activities that do not amount to manufacture, such as mere packing or labeling alone, may still be taxable as services. Under the current GST framework alcoholic liquor for human consumption is excluded from GST, supporting non taxability in those circumstances. en-us Sat, 27 Aug 2022 10:16:27 +0530 Sat, 27 Aug 2022 10:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10645 Job work comprising blending, bottling, labeling and packaging of Indian Made Foreign Liquor (IMFL) performed by a contract bottling unit that completes the production process qualifies as manufacture rather than a taxable Business Auxiliary Service; isolated activities that do not amount to manufacture, such as mere packing or labeling alone, may still be taxable as services. Under the current GST framework alcoholic liquor for human consumption is excluded from GST, supporting non taxability in those circumstances. Articles Goods and Services Tax - GST Sat, 27 Aug 2022 10:16:27 +0530 https://www.taxtmi.com/article/detailed?id=10645