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    <title>GST CONCERNS FOR LIQUOR INDUSTRY</title>
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    <description>Subjecting Extra Neutral Alcohol (ENA), a key input for liquor manufacture, to GST would eliminate input tax credit for the alco beverage sector while finished alcoholic beverages remain outside GST, thereby raising production costs and creating cross sector distortions; policy options include exempting major inputs or bringing both inputs and outputs under GST, the latter requiring intergovernmental consensus.</description>
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      <description>Subjecting Extra Neutral Alcohol (ENA), a key input for liquor manufacture, to GST would eliminate input tax credit for the alco beverage sector while finished alcoholic beverages remain outside GST, thereby raising production costs and creating cross sector distortions; policy options include exempting major inputs or bringing both inputs and outputs under GST, the latter requiring intergovernmental consensus.</description>
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