<h1>Amendment to GST Act Enables State to Levy Tax on Extra Neutral Alcohol as per GST Council Decisions</h1> The legislature passed an amendment to the state Goods and Services Tax Act to implement GST Council decisions, replacing an earlier ordinance. The amendment is deemed constitutionally necessary to enable the state to levy tax on certain items, including un-denatured extra neutral alcohol used in manufacturing alcoholic liquor for human consumption. Failure to pass the amendment would impede the state's authority to charge tax on these items, adversely affecting its revenue. The GST Council had previously recommended excluding such alcohol from GST, prompting the state-level amendment to clarify tax applicability.