https://www.taxtmi.com/caselaws?id=434357 AAR West Bengal ruled that sale of alcoholic liquor for human consumption constitutes non-taxable supply under GST Act, falling under exempt supply category. The applicant must reverse input tax credit attributable to such exempt supplies per Section 17(2) CGST Act read with Rule 42 GST Rules. The Authority rejected applicant's contention that ITC reversal would indirectly discharge GST liability on output supply, holding that input tax on inward supplies differs from outward exempt supplies, and reversal requirements apply regardless of output tax exemption. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434357 AAR West Bengal ruled that sale of alcoholic liquor for human consumption constitutes non-taxable supply under GST Act, falling under exempt supply category. The applicant must reverse input tax credit attributable to such exempt supplies per Section 17(2) CGST Act read with Rule 42 GST Rules. The Authority rejected applicant's contention that ITC reversal would indirectly discharge GST liability on output supply, holding that input tax on inward supplies differs from outward exempt supplies, and reversal requirements apply regardless of output tax exemption. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434357