https://www.taxtmi.com/article/detailed?id=8160 GST is applicable on the supply of Extra Neutral Alcohol (ENA) when used to manufacture alcoholic liquor for human consumption, per a Himachal Pradesh clarification adopting the Attorney General's opinion; suppliers must register under GST and tax is leviable under the relevant Schedule entry. This creates a mismatch because potable alcoholic beverages remain outside GST, depriving manufacturers of input tax credit and increasing production costs, while non-potable industrial uses of ENA under GST retain set-off benefits. en-us Fri, 14 Sep 2018 12:26:51 +0530 Fri, 14 Sep 2018 12:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8160 GST is applicable on the supply of Extra Neutral Alcohol (ENA) when used to manufacture alcoholic liquor for human consumption, per a Himachal Pradesh clarification adopting the Attorney General's opinion; suppliers must register under GST and tax is leviable under the relevant Schedule entry. This creates a mismatch because potable alcoholic beverages remain outside GST, depriving manufacturers of input tax credit and increasing production costs, while non-potable industrial uses of ENA under GST retain set-off benefits. Articles Goods and Services Tax - GST Fri, 14 Sep 2018 12:26:51 +0530 https://www.taxtmi.com/article/detailed?id=8160