Levy of GST on ENA

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Full Text of the Document

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....of GST Council on 5-8-2017 wherein it was decided to obtain legal opinion of Attorney General of India. Attorney General of India vide reference No. AGI 6/2017-Adv.C, dated 3-12-2018 has given following opinion on the issue : "ENA typically contains 95% alcohol by volume and as such is not fit for human consumption. Under Article 246A(1) read with 366(12A), GST cannot be levied on the supply of ....