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    <title>CONFLICTING INTERESTS IN TAXATION OF ALCO-BEVERAGES</title>
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    <description>GST excludes alcoholic beverages from levy, yet inputs and input services for the sector remain taxable and the industry cannot claim input tax credit because final supplies are outside GST. Multiple mandatory state permits, licences and fees-essential for business continuity-ordinarily attract GST, prompting States to reclassify or rename such levies to preserve revenues and avoid GST, thereby creating fiscal tension between Union GST policy and State excise regulation and motivating GST Council action or legislative amendment.</description>
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      <description>GST excludes alcoholic beverages from levy, yet inputs and input services for the sector remain taxable and the industry cannot claim input tax credit because final supplies are outside GST. Multiple mandatory state permits, licences and fees-essential for business continuity-ordinarily attract GST, prompting States to reclassify or rename such levies to preserve revenues and avoid GST, thereby creating fiscal tension between Union GST policy and State excise regulation and motivating GST Council action or legislative amendment.</description>
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