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        F. Acts / Amendment Acts

        Section 155 - Amendment of section 7.

        Finance (No. 2) Act, 2024
        Union Territory Goods and Services Tax

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        GST scope widened to include un-denatured extra neutral alcohol used to manufacture alcoholic liquor for human consumption. The Union Territory Goods and Services Tax Act is amended by inserting 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' into section 7(1), with commencement effected by notification.
                      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.

                            GST scope widened to include un-denatured extra neutral alcohol used to manufacture alcoholic liquor for human consumption.

                            The Union Territory Goods and Services Tax Act is amended by inserting 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" into section 7(1), with commencement effected by notification.


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