Tax exemption: extra neutral alcohol used to manufacture alcoholic liquor excluded from Union territory goods and services tax. The amendment inserts after 'alcoholic liquor for human consumption' the words 'and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption,' thereby excluding un-denatured extra neutral alcohol and rectified spirit used in the manufacture of alcoholic liquor for human consumption from Union territory GST.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption: extra neutral alcohol used to manufacture alcoholic liquor excluded from Union territory goods and services tax.
The amendment inserts after "alcoholic liquor for human consumption" the words "and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption," thereby excluding un-denatured extra neutral alcohol and rectified spirit used in the manufacture of alcoholic liquor for human consumption from Union territory GST.
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