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    <title>CHANGING BUSINESS FOR ALCO-BEVERAGES MANUFACTURERS  </title>
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    <description>Alcoholic beverages for human consumption remain outside GST and attract state levies, causing loss of input tax credit. When producers manufacture hand sanitizers, those outputs become taxable supplies under GST, enabling input tax credit but creating GST compliance obligations including registration, invoicing, return filing, and maintenance of input tax documentation; exemption would undermine input tax recovery and domestic competitiveness.</description>
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      <description>Alcoholic beverages for human consumption remain outside GST and attract state levies, causing loss of input tax credit. When producers manufacture hand sanitizers, those outputs become taxable supplies under GST, enabling input tax credit but creating GST compliance obligations including registration, invoicing, return filing, and maintenance of input tax documentation; exemption would undermine input tax recovery and domestic competitiveness.</description>
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