Fixed Fee for Beer Services Taxable Under CGST, MGST, IGST; Beer Supply Itself Exempt from GST.
Case-Laws
GST
Levy of CGST\/MGST\/IGST – fixed fee received – brewing \/ manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption – Supply of beer per se is not taxable under GST. What is taxable in the subject case is the job work which is a service provided by PIL to the applicant, for which they are receiving consideration.
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