GST Not Applicable on Bottling Charges for Liquor Licenses per GST Laws; No Supply of Goods or Services Involved.

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Full Text of the Document

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....Levy of GST - Liquor licence - Contracting Bottling Units (CBU) provides manufacturing services to the Applicant, and is remunerated in the form of bottling charges - as per GST laws there is no supply of goods or services or both by the applicant.....