https://www.taxtmi.com/article/detailed?id=16025 The key issue is whether serving alcoholic liquor-constitutionally excluded from GST-falls within the statutory disqualification for the composition scheme that applies to supplies "not leviable to tax under this Act." The disqualification phrase ordinarily targets supplies recognised within the GST framework but not taxable (for example, exempt supplies). Because alcoholic liquor is outside the GST regime and not a supply under the Act, a textual interpretation supports the view that its presence does not automatically disqualify an establishment from composition eligibility, though administrative practice often treats it otherwise. en-us Mon, 16 Mar 2026 08:44:21 +0530 Mon, 16 Mar 2026 08:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16025 The key issue is whether serving alcoholic liquor-constitutionally excluded from GST-falls within the statutory disqualification for the composition scheme that applies to supplies "not leviable to tax under this Act." The disqualification phrase ordinarily targets supplies recognised within the GST framework but not taxable (for example, exempt supplies). Because alcoholic liquor is outside the GST regime and not a supply under the Act, a textual interpretation supports the view that its presence does not automatically disqualify an establishment from composition eligibility, though administrative practice often treats it otherwise. Articles Goods and Services Tax - GST Mon, 16 Mar 2026 08:44:21 +0530 https://www.taxtmi.com/article/detailed?id=16025