https://www.taxtmi.com/article/detailed?id=14129 Whether GST applies to charges retained by a contract manufacturer for producing branded beer and the correct HSN classification of spent grain are factual questions. The enquiry turns on whether production overhead charges constitute consideration for a taxable service, whether the residue is properly classed under HSN 2303 rather than HSN 1104, and whether central GST/IGST can be levied given constitutional allocation of liquor taxation to States. These issues require investigation and cannot be dismissed without factual adjudication. en-us Wed, 16 Apr 2025 08:40:11 +0530 Wed, 16 Apr 2025 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14129 Whether GST applies to charges retained by a contract manufacturer for producing branded beer and the correct HSN classification of spent grain are factual questions. The enquiry turns on whether production overhead charges constitute consideration for a taxable service, whether the residue is properly classed under HSN 2303 rather than HSN 1104, and whether central GST/IGST can be levied given constitutional allocation of liquor taxation to States. These issues require investigation and cannot be dismissed without factual adjudication. Articles Goods and Services Tax - GST Wed, 16 Apr 2025 08:40:11 +0530 https://www.taxtmi.com/article/detailed?id=14129