Case Law Details
In re Allied Blenders and Distillers Private Limited (GST AAR Maharashtra)
Question :- Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), oi . alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the. Contract g Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. ‘brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus?
Answer:- In view of the discussions made above, the question “Whether the applicant (brand owner) is making a taxable supply to the Contract Bottling Unit” is answered in the negative. The remaining Questions, as discussed above, are not answered begin out of the purview of this Authority.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,MAHARASHTRA
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 hereinafter referred to as “the CGST Act and MGST Act respectively”‘ by ALLIED DERS AND DISTILLERS PRIVATE LIMITED, the applicant, seeking an advance respect of the following issue.
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