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<h1>Amendment to Section 9 of CGST Act: Excludes Neutral Alcohol for Liquor Production from Central Tax Levies.</h1> Clause 110 of the Finance (No. 2) Bill, 2024, proposes an amendment to section 9, sub-section (1) of the Central Goods and Services Tax Act, 2017. This amendment aims to exclude un-denatured extra neutral alcohol or rectified spirit used in the production of alcoholic liquor for human consumption from central tax levies. The change specifically involves inserting the words 'and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption' into the existing text following 'alcoholic liquor for human consumption.'