Taxable supply of non-GST alcohol: taxable at a specified rate when sold for manufacturing with excise certificate. A new Schedule IV entry (serial 1 A) treats any non GST alcohol sold for use in manufacture of alcoholic liquor for human consumption as taxable when sold against a certificate issued by the Commissioner of State Excise or his authorised officer; the point of tax is M or I and a specified tax rate applies, enacted under powers conferred by the Uttar Pradesh Value Added Tax Act, 2008 and effective from the date in the notification.
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Taxable supply of non-GST alcohol: taxable at a specified rate when sold for manufacturing with excise certificate.
A new Schedule IV entry (serial 1 A) treats any non GST alcohol sold for use in manufacture of alcoholic liquor for human consumption as taxable when sold against a certificate issued by the Commissioner of State Excise or his authorised officer; the point of tax is M or I and a specified tax rate applies, enacted under powers conferred by the Uttar Pradesh Value Added Tax Act, 2008 and effective from the date in the notification.
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