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of <h1>Section 9 of the Central GST Act Amended to Include Neutral Alcohol for Human Consumption, Effective November 2024.</h1> In the Central Goods and Services Tax Act, 2017, section 9 has been amended to include additional language in sub-section (1). The amendment inserts the words 'and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption' following 'alcoholic liquor for human consumption.' This change will take effect on November 1, 2024, as per Notification No. 17/2024-Central Tax dated September 27, 2024.
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