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Case Law Details

Case Name : In re United Breweries Limited (GST AAR Karnataka)
Related Assessment Year :
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In re United Breweries Limited (GST AAAR Karnataka)

The AAAR modified the ruling rendered by the AAR is as under: –

(a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act.

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