AAR : No GST on CBUs manufacturing branded beer; Brand-owner liable on "surplus profit"

Jul 11,2018

AAR holds that manufacture of beer by contract brewing / bottling units (CBUs) as per the specifications of brand owner, viz. United Breweries Ltd. (applicant), does not qualify as ‘supply of service’ under Heading 9988 and therefore, no liability to pay GST arises on the amount retained by CBUs as their profit; Observes, “In order that a manufacturing activity be covered under Heading 9988 it is necessary that the goods worked upon should be supplied by a registered pe...


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