Case Law Details
In re Crown Beers India Private Limited (GST AAR Maharashtra)
Question 1.:- The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption. Whether GST can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?
Answer : Held taxes have to be discharged by PIL on the fixed fee received and not on costs received.
Question 2.:- Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply?
Answer : In view of the discussions made above, 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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