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Utilities

Division 11 : Manufacture of beverages

SECTION C : MANUFACTURING
Division 11 : Manufacture of beverages
GroupClassSub-classDescription
110 Manufacture of beverages
1101 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials
This class excludes:
- manufacture of ethyl alcohol, see 2011
- manufacture of non-distilled alcoholic beverages, see 1102, 1103
- merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)
11011Manufacture of distilled, potable, alcoholic beverages such as whisky, brandy, gin, “mixed drinks” etc.
11012Manufacture of country liquor
11019Distilling, rectifying and blending of spirits
1102 Manufacture of wines
This class excludes:
- manufacture of vinegar, see 1079
- merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)Sub
11020Manufacture of wines
1103 Manufacture of malt liquors and malt
11031Manufacture of beer
11032Manufacture of malt liquors other than beer
11033Manufacture of malt
11039Manufacture of malt liquors and malt n.e.c.
1104 Manufacture of soft drinks; production of mineral waters and other bottled waters
This class excludes:
- production of fruit and vegetable juice, see 1030
- manufacture of milk-based drinks, see 1050
- manufacture of coffee, tea and maté products, see 1079
- manufacture of non-alcoholic wine, see 1102
- manufacture of non-alcoholic beer, see 1103
- merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)
11041Manufacture of aerated drinks
11042Manufacture of synthetic flavoured concentrates and syrups
11043Manufacture of mineral water
11044Manufacture of ice
11045Manufacture of soft drinks
11049Manufacture of other non-alcoholic beverages n.e.c.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.