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    <title>ALCOHOLIC LIQUOR CAN NOT BE CLASSIFIED AS A FOOD PRODUCT</title>
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    <description>Alcoholic liquor for human consumption is excluded from the category of food or food products for GST exemption purposes; job work services in relation to manufacture of such liquor are taxable at the standard GST rate under the job-work notification, and that taxation has been applied retrospectively to the start of the GST regime.</description>
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