AAAR upholds Order confirming GST Levy on Brand Fee and Reimbursement Expenses

The Appellate Authority of Advance Ruling (AAAR) has upheld an order of the AAR and held that the Brand owner is liable to pay 18 percent Goods and Services Tax ( GST ) on brand fee and reimbursement expenses. The applicant is the owner of brands of beer, permits the CBUs to manufacture beer according to their specifications, label them with the brands of the applicant and then sell them…