https://www.taxtmi.com/forum/issue?id=119332 Supply of un denatured extra neutral alcohol (ENA) used to manufacture alcoholic liquor is treated as a residual taxable supply under GST because ENA is not fit for direct human consumption; suppliers must register under GST and charge tax on ENA, and administrative notifications apply the residual-rate treatment to such supplies for the GST period prior to the later statutory amendment. en-us Tue, 01 Oct 2024 11:17:27 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119332 Supply of un denatured extra neutral alcohol (ENA) used to manufacture alcoholic liquor is treated as a residual taxable supply under GST because ENA is not fit for direct human consumption; suppliers must register under GST and charge tax on ENA, and administrative notifications apply the residual-rate treatment to such supplies for the GST period prior to the later statutory amendment. Discussion-Forum GST Tue, 01 Oct 2024 11:17:27 +0530 https://www.taxtmi.com/forum/issue?id=119332