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    <title>TAX ON EXTRA NEUTRAL ALCOHOL (ENA)</title>
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    <description>The CGST Act amendment excludes Extra Neutral Alcohol (ENA) when supplied for manufacture of alcoholic liquor for human consumption from GST, and likewise removes IGST and UTGST for that use, while preserving GST for other industrial uses; states must enact parallel changes and may impose value added tax on ENA, with separate tariff classification created for industrial rectified spirit.</description>
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      <description>The CGST Act amendment excludes Extra Neutral Alcohol (ENA) when supplied for manufacture of alcoholic liquor for human consumption from GST, and likewise removes IGST and UTGST for that use, while preserving GST for other industrial uses; states must enact parallel changes and may impose value added tax on ENA, with separate tariff classification created for industrial rectified spirit.</description>
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