Exemption for un-denatured extra neutral alcohol: central tax not to apply when used to manufacture alcoholic liquor for human consumption. Clause 110 inserts the phrase 'un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption' into section 9(1) of the Central Goods and Services Tax Act, 2017, thereby excluding that specified alcohol or rectified spirit, when used as an input in manufacture of alcoholic liquor for human consumption, from the charge of central tax under section 9(1).