https://www.taxtmi.com/forum/issue?id=117212 Country liquor-whether from grain or molasses-is treated as outside the GST Act, 2017, and its HSN classification must follow the Customs Tariff, with specific sub headings such as 22087011 or 22087091 applicable; use of a residual 'others' entry is inappropriate where a specific liquor sub heading exists. The discussion notes the absence of binding case law and recalls Central Excise historical treatment, while emphasizing practical purposes like state excise or job work in choosing an HSN. en-us Tue, 11 May 2021 18:24:06 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117212 Country liquor-whether from grain or molasses-is treated as outside the GST Act, 2017, and its HSN classification must follow the Customs Tariff, with specific sub headings such as 22087011 or 22087091 applicable; use of a residual 'others' entry is inappropriate where a specific liquor sub heading exists. The discussion notes the absence of binding case law and recalls Central Excise historical treatment, while emphasizing practical purposes like state excise or job work in choosing an HSN. Discussion-Forum GST Tue, 11 May 2021 18:24:06 +0530 https://www.taxtmi.com/forum/issue?id=117212