In the AAAR case of United Breweries Limited, Bengaluru (2018) 30 J.K.Jain’s GST & VR 554, it was held that, “as per the agreement between the appellant and the CBUs, the appellant gets a brand fee in lieu of the permission granted to the CBU to utilize their brand. The consideration in the Form of Brand Fee and the surplus amount over and above the brand fee received from the CBUs as Reimbursement Expenses, satisfy all the parameters of ‘supply of services’ and are classified under SAC Code 999799-‘other services nowhere else classified’, chargeable to 18% GST.”
Source Taxguru
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