Taxable supply of un denatured extra neutral alcohol now included under GST scope for manufacture of alcoholic liquor. The amendment inserts '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 expressly including those specified alcohol products within the subsection's operative scope when used in the manufacture of alcoholic liquor for human consumption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxable supply of un denatured extra neutral alcohol now included under GST scope for manufacture of alcoholic liquor.
The amendment inserts "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 expressly including those specified alcohol products within the subsection's operative scope when used in the manufacture of alcoholic liquor for human consumption.
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