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        GST on ethyl alcohol applies at the prescribed rate, excluding supplies to oil firms and refineries for petrol blending. Ethyl alcohol and other denatured spirits are subject to GST at the prescribed rate, with an explicit exclusion for ethyl alcohol supplied to Oil Marketing Companies and petroleum refineries for blending with motor spirit (petrol); recent notifications have amended the entry to clarify the scope of that blending exclusion.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on ethyl alcohol applies at the prescribed rate, excluding supplies to oil firms and refineries for petrol blending.

                                Ethyl alcohol and other denatured spirits are subject to GST at the prescribed rate, with an explicit exclusion for ethyl alcohol supplied to Oil Marketing Companies and petroleum refineries for blending with motor spirit (petrol); recent notifications have amended the entry to clarify the scope of that blending exclusion.


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