AAAR: Brewing, Bottling and Packaging of alcoholic liquor liable to tax as ‘job-work’, upholds AAR

Maharashtra AAAR upholds AAR order that activities performed by Privilege Industries Ltd. (PIL) of brewing, bottling and packaging the goods belonging to another registered person, are in the nature of the ‘job work’ as per Section 2(68) of CGST Act, 2017 and liable to 18% GST; Observes that, though PIL is undertaking the purchase transaction of raw materials and other ingredients used in the manufacture of beers, it is the appellant who is deciding qualities an...