Integrated GST scope expanded to include un denatured extra neutral alcohol used in manufacture of alcoholic liquor, extending taxable supplies. Amendment inserts the words 'and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption' after 'alcoholic liquor for human consumption' in section 5(1) of the Integrated Goods and Services Tax Act, thereby bringing such un-denatured alcohol or rectified spirit used in the manufacture of potable alcoholic beverages within the provision's coverage.
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Provisions expressly mentioned in the judgment/order text.
Integrated GST scope expanded to include un denatured extra neutral alcohol used in manufacture of alcoholic liquor, extending taxable supplies.
Amendment inserts the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" after "alcoholic liquor for human consumption" in section 5(1) of the Integrated Goods and Services Tax Act, thereby bringing such un-denatured alcohol or rectified spirit used in the manufacture of potable alcoholic beverages within the provision's coverage.
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