Appellant's Agreement with Manufacturer for Brewing Alcoholic Liquor Subject to 18% GST on Job Work Fees and Costs.

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Full Text of the Document

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....Levy of GST - classification of supply - Appellant has entered into the Agreement with manufacturer (PIL) to brew/manufacture, package and supply Products - fixed fees and costs are for manufacture and supply of alcoholic liquor for human consumption - the activities performed by the PIL, on the goods of Appellant, are in the nature of the Job work and accordingly attract 18% GST....