Levy of GST — Benefit of exemption under entry no. 26(f) of Notification 11/2017-C.T.(Rate) dated 28.06.2017 is not available to alcoholic liquor for human consumption. Thus, the activities performed under the agreement by PIL, on the goods of the appellant, are in the nature of job work and attract 18% GST. Crown Beers India Private Limited, In Re… [2019] 11 TAXLOK.COM 100 (AAAR-Maharashtra)