https://www.taxtmi.com/article/detailed?id=13029 Legislative amendment excludes un-denatured Extra Neutral Alcohol (ENA) or rectified spirit when supplied for manufacture of alcoholic liquor for human consumption from the scope of GST, thereby placing the levy and collection of tax on such ENA within State taxation regimes; industrial ENA intended for non-potable uses remains subject to GST and separate HSN classification and rate treatment, while non-alcohol industries using ENA lose GST input tax credit on stocks treated as non-taxable. en-us Thu, 17 Oct 2024 13:18:57 +0530 Thu, 17 Oct 2024 13:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13029 Legislative amendment excludes un-denatured Extra Neutral Alcohol (ENA) or rectified spirit when supplied for manufacture of alcoholic liquor for human consumption from the scope of GST, thereby placing the levy and collection of tax on such ENA within State taxation regimes; industrial ENA intended for non-potable uses remains subject to GST and separate HSN classification and rate treatment, while non-alcohol industries using ENA lose GST input tax credit on stocks treated as non-taxable. Articles Goods and Services Tax - GST Thu, 17 Oct 2024 13:18:57 +0530 https://www.taxtmi.com/article/detailed?id=13029