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of <h1>Himachal Pradesh Clarifies 18% GST on Extra Neutral Alcohol Used in Alcoholic Liquor Manufacturing; Suppliers Must Register.</h1> The circular from the Commissioner of State Tax and Excise, Himachal Pradesh, addresses the applicability of GST on Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption. Following legal advice from the Attorney General of India, it is clarified that GST can be levied on ENA as it is not directly consumed but used in manufacturing. Suppliers of ENA must register under the GST Act, and the supply of ENA is subject to an 18% GST as per specified notifications.
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