{"id":108174,"date":"2022-06-03T12:53:00","date_gmt":"2022-06-03T07:23:00","guid":{"rendered":"https:\/\/legalwindow.in\/?p=108174"},"modified":"2022-06-03T13:05:52","modified_gmt":"2022-06-03T07:35:52","slug":"gst-on-manufacturer-of-alcoholic-liquor-on-job-work-basis","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-on-manufacturer-of-alcoholic-liquor-on-job-work-basis\/","title":{"rendered":"GST on Manufacturer of Alcoholic Liquor on Job Work Basis"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-108181 size-full\" title=\"GST on Manufacturer of Alcoholic Liquor on Job Work Basis\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1.png\" alt=\"GST on Manufacturer of Alcoholic Liquor on Job Work Basis\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-Manufacturer-of-Alcoholic-Liquor-on-Job-Work-Basis-1-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Exemptions, rate rationalisation, expansion of relaxations to Covid supply, exports, ITC, debit notes, late penalties, inclusion of specific items \/ services in tax net, and other decisions were made by the GST Council. The information is contained on the inside pages of this newsletter. All such recommendations will be carried out in due course. Based on <\/span><span style=\"font-weight: 400;\">GST Council<\/span><span style=\"font-weight: 400;\"> recommendations, <\/span><span style=\"font-weight: 400;\">CBIC<\/span><span style=\"font-weight: 400;\"> has already released a few Circulars that provide much-needed explanations. In this article we\u2019ll discuss <\/span><span style=\"font-weight: 400;\">GST on Manufacturer of Alcoholic Liquor on Job Work Basis.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One of the key topics discussed by the GSTC is the rate of GST applied to job works conducted in regard to alcoholic liquor intended for human use. According to the judgement, alcoholic liquor for human use does not qualify as &#8220;food and food goods&#8221; for the purposes of the provision requiring a 5% GST rate on job labour services related to food and food products.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Meaning\"><span style=\"font-weight: 400;\">Meaning of Food<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Other\"><span style=\"font-weight: 400;\">Other Meaning of Food<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#New\"><span style=\"font-weight: 400;\">New GST rate on job work<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#The\"><span style=\"font-weight: 400;\">The current GST rate in respect to food processing Industries<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Clarification\"><span style=\"font-weight: 400;\">Clarification from the CBIC<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Endnote\"><span style=\"font-weight: 400;\">Endnote<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Meaning of Food<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The term &#8220;food&#8221; is not specified in the GST statute. However, the <\/span><span style=\"font-weight: 400;\">Prevention of Food Adulteration Act, 1954<\/span><span style=\"font-weight: 400;\"> defines &#8216;food&#8217; as any object used as food or drink for human use that is not medications or water. The word encompasses-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">any substance that normally enters or is employed in the composition or preparation of human food; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">any seasonings or condiments; and<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">any other commodity that the Central Government, having respect to its use, character, content, or quality, declares as food for the purposes of this Act by announcement in the Official Gazette.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to the Food Safety and Standards Act,\u00a02006, &#8220;food&#8221; refers to any substance intended for human consumption, whether processed, partially processed, or unprocessed, and includes primary food, genetically modified or engineered food or food containing such ingredients, infant food, packaged drinking water, alcoholic drink, chewing gum, and any substance, including water, used into the food during its manufacture, preparation, or treatment, but does not include any animal faeces.<\/span><\/p>\n<h2><b>Other Meaning of Food<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Food has been described as &#8220;what is consumed for biological body nutrition; nutriment; aliment; victuals; supplies.&#8221;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Food is what is ingested into the body to sustain life and growth.<\/span><\/li>\n<\/ul>\n<h2><b>New GST rate on job work<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CBIC has stipulated in Notification No. 06\/2021-CT(Rate) dated 30.09.2021 that services by means of job work in connection to the manufacturing of alcoholic liquor for human consumption should be taxed at 18% (9% CGST and 9% SGST) with effect from 01.10.2021. This resolves the interpretation controversy concerning employment activities leading to the production of alcoholic beverages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The impact of the GST Council not considering alcoholic drinks for a 5% GST rate:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alcoholic beverages are not foods or products.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It does not fall within the definition of &#8216;food \/ food product&#8217; and hence does not qualify for the 5% GST discount.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The applicable rate for any employment work, namely 18%, shall apply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This clears up any confusion about the scope of rate application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">As a result of the <a href=\"https:\/\/legalwindow.in\/effective-goods-and-services-tax-gst-rates-in-india\/\" target=\"_blank\" rel=\"noopener\">GST slab rates<\/a>, the cost of liquor intended for human consumption would rise by 13% (i.e. 18% \u2013 5%), with no ITC advantage to the brand owner.<\/span><\/li>\n<\/ul>\n<h2><b>The current GST rate in respect to food processing Industries<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The current GST rate for food processing industries is as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5 percent for job work services related to food and food products falling under Chapters 1 to 22 of the <a href=\"https:\/\/en.wikipedia.org\/wiki\/Harmonized_System\" target=\"_blank\" rel=\"noopener\">HS Code<\/a> (excluding packaging of processed milk into packages).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All other services not specifically mentioned elsewhere \u2013 18%<\/span><\/li>\n<\/ul>\n<h2><b>Clarification from the CBIC<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">CBIC has clarified the situation as follows: Circular No. 164\/20\/2021-GST, issued October 6, 2021:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">&#8220;Services provided by contract manufacturers to brand owners for the production of alcoholic beverages for human consumption.&#8221;<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">According to Sl. No. 26 [Item 1(i)f] of notification No. 11\/2017-Central Tax (R) dated 28-6-2017, job work services supplied by contract manufacturers to brand owners for the manufacture of alcoholic liquor for human consumption attract GST at the rate of 5% prescribed for job work services in relation to food and food products. This item specifies a 5% GST rate for services performed in regard to food and food products falling within chapters 1 to 22 of the first Schedule to the Customs Tariff Act,\u00a01975.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is clarified, as proposed by the GST Council, that the word &#8220;food and food items&#8221; in the aforementioned entry excludes alcoholic drinks for human consumption. As a result, alcoholic liquor is not considered food in common language. As a result, services performed on the job in relation to the manufacturing of alcoholic liquor for human use are not eligible for the GST rate of 5% specified in the relevant entry. The GST Council suggested that such work be subject to GST at the rate of 18%.&#8221;<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-108175 size-full\" title=\"Get your GST Registration in \u20b9 1000\/-\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/gstreg-1-1-1-1.jpg\" alt=\"GST Registration on Manufacturer of Alcoholic Liquor \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gstreg-1-1-1-1.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gstreg-1-1-1-1-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gstreg-1-1-1-1-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/gstreg-1-1-1-1-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2><b>Endnote<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The new clarification clears the air for everyone, and GST will now be imposed at 18% on all job operations connected to the manufacture \/ manufacturing \/ bottling \/ distilling of alcoholic liquor intended for human use.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">File your <\/span><a href=\"https:\/\/legalwindow.in\/gst-returns\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST Return<\/span><\/a><span style=\"font-weight: 400;\"> through <\/span><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\">; Our Experts have expertise in filing the same and <\/span><a href=\"https:\/\/legalwindow.in\/gst-registration\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST Registration<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/legalwindow.in\/gst-audit\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST Audit<\/span><\/a><span style=\"font-weight: 400;\"> and many more. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exemptions, rate rationalisation, expansion of relaxations to Covid supply, exports, ITC, debit notes, late penalties, inclusion of specific items \/ services in tax net, and other decisions were&hellip;<\/p>\n","protected":false},"author":4,"featured_media":108178,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-108174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST on Manufacturer of Alcoholic Liquor on Job Work Basis<\/title>\n<meta name=\"description\" content=\"Latest Article - GST on Manufacturer of Alcoholic Liquor on Job Work Basis. 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