https://www.taxtmi.com/article/detailed?id=7206 Exclusion of alcoholic liquor for human consumption from GST retains state excise control and keeps manufacture and supply of potable alcohol outside the GST base. This generates mixed effects: potential gains from subsuming certain state levies and streamlining logistics, but significant adverse impacts due to denial of input tax credit, increased cascading between GST-covered inputs and excise-covered outputs, higher transport/service costs absent abatements, and compliance complexity from parallel GST and non-GST regimes. Sectoral concerns include taxation of reused bottles, contract manufacturing implications, and potential disincentives to investment. en-us Fri, 13 Jan 2017 10:01:43 +0530 Fri, 13 Jan 2017 10:01:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7206 Exclusion of alcoholic liquor for human consumption from GST retains state excise control and keeps manufacture and supply of potable alcohol outside the GST base. This generates mixed effects: potential gains from subsuming certain state levies and streamlining logistics, but significant adverse impacts due to denial of input tax credit, increased cascading between GST-covered inputs and excise-covered outputs, higher transport/service costs absent abatements, and compliance complexity from parallel GST and non-GST regimes. Sectoral concerns include taxation of reused bottles, contract manufacturing implications, and potential disincentives to investment. Articles Goods and Services Tax - GST Fri, 13 Jan 2017 10:01:43 +0530 https://www.taxtmi.com/article/detailed?id=7206