United Breweries Ltd., In re
Date: June 28, 2018
Subject Matter
GST is chargeable on surplus profit transferred by contract brewing/bottling units to brand owner
Summary
The Applicant is engaged in manufacture and supply of beer under various brand names. The Applicant, apart from manufacturing beer on its own, also has manufacturing arrangement with contract brewing/bottling units (CBU) who manufacture brands of bee…
1. M/s United Breweries Limited, 20th Mile, Tumkur Road, Nelamangala, Bangalore Rural, Karnataka - 562 123, having correspondence address at UB City, UB Tower, 4th Floor, 24, Vittal Mallya Road, Bengaluru - 560 001 (herein after referred to as 'UBL'/'Applicant') having GSTIN number 29AAACU6053C1ZH, have filed an application, on 10.01.2018, for advance ruling under Section 97 of CGS…