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        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.

        <h1>GST on extra neutral alcohol: suppliers must register and charge GST on ENA supplied for liquor manufacture.</h1> GST applies to supplies of Extra Neutral Alcohol (ENA) used in the manufacture of alcoholic liquor for human consumption because ENA is not fit for direct human consumption; suppliers of ENA must register under GST and levy GST on such supplies, which are classified as taxable under Schedule III and subject to the standard rate specified in the GST notifications.

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