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    <title>ALCO BEVERAGES: MAY NOT COME UNDER GST</title>
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    <description>Exclusion of alcoholic beverages from the GST net preserves state control by keeping finished products subject to State Excise Duty and State VAT while inputs and input services attract GST, producing a mixed tax regime with no input-credit relief and resulting tax cascading and administrative complexity; political reliance of states on excise revenue, GST Council composition, and compensation cess disputes make near-term inclusion into GST unlikely though industry advocacy continues.</description>
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