AAAR : Representational rights to CBUs for beer manufacture, 'supply', as permitting IPR-use; Departs from AAR

Karnataka AAAR rules that the activity of the appellant by way of granting the contract brewing / bottling units (CBUs) the representational right to manufacture and supply beer bearing its brand name, in return for a consideration, qualifies as ‘supply of service’ as per Section 7 of the CGST Act read with Clause 5(c) of the Schedule II of the Act; Classifies the said service under Service Code 999799 as “other service nowhere else specified”, liable to GST @18% as p...