GST on extra neutral alcohol: suppliers must register and charge GST on ENA supplied for liquor manufacture. 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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GST on extra neutral alcohol: suppliers must register and charge GST on ENA supplied for liquor manufacture.
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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