GST applicability on sale of Malt spirit

[KARAN VERMA]

Sir

Whether GST applicable on sale of Malt spirit. If yes what is GST rate and HSN code.

AI Summary

Clarification on GST Rates for Malt Spirit: 18% for General Use, 5% for Blending with Petrol, HSN Code 2207. A discussion on the applicability of GST on the sale of Malt spirit involved multiple contributors. The initial query sought clarity on the GST rate and HSN code for Malt spirit. Responses suggested HSN code 2207, with GST rates varying based on the product's use: 18% for general spirits and 5% for those supplied for blending with petrol. It was noted that Malt spirit, as un-denatured ethyl alcohol, could be classified under specific sub-headings, which are non-GST products. The discussion concluded with the clarification that Malt spirit with 60% alcohol strength is used in whisky production.