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    <title>INDIRECT TAXATION ON ALCO BEVERAGES – WAY FORWARD</title>
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    <description>The article argues that alcoholic beverages remain outside the GST net, causing continued multiplicity of state and non GST levies and cascading taxation; it urges the GST Council to either include alcoholic beverages in GST by amending definitions or charging provisions, or alternatively to reduce GST on key inputs and grant specific exemptions, and proposes using the compensation cess or temporary GST plus state tax measures to protect state revenues while removing distortions.</description>
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