https://www.taxtmi.com/caselaws?id=429786 The Andhra Pradesh HC dismissed a petition challenging 18% GST on job work for manufacturing alcoholic liquor. The petitioner argued liquor qualified as "food products" under Chapter 22, warranting only 5% tax. The court held that while liquor is consumed by humans, it cannot be classified as food products for GST exemption purposes, citing SC precedent in Parle Exports case. The court ruled that expensive items like alcoholic liquor were never intended for exemption under food categories. Notification No.6/2021 clarifying 18% tax on liquor manufacturing job work was deemed retrospective, being clarificatory in nature. en-us Thu, 20 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429786 The Andhra Pradesh HC dismissed a petition challenging 18% GST on job work for manufacturing alcoholic liquor. The petitioner argued liquor qualified as "food products" under Chapter 22, warranting only 5% tax. The court held that while liquor is consumed by humans, it cannot be classified as food products for GST exemption purposes, citing SC precedent in Parle Exports case. The court ruled that expensive items like alcoholic liquor were never intended for exemption under food categories. Notification No.6/2021 clarifying 18% tax on liquor manufacturing job work was deemed retrospective, being clarificatory in nature. Case-Laws GST Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429786