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    <title>GST IMPACT ON LIQUOR INDUSTRY</title>
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    <description>Alcoholic beverages for human consumption are excluded from GST while remaining subject to State excise duties and VAT; inputs and many services used in production and distribution attract GST, causing increased input costs, denial of input tax credit, and cascading tax effects. Bundled supplies that combine alcoholic and GSTable goods or services create valuation and tax-allocation issues, necessitating contractual and invoicing adjustments to manage incidence and compliance.</description>
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