Alcohol Sales Exempt from GST: Reverse Input Tax Credit Required per Section 17(2) & Rule 42 of GST Rules 2017.

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....Reversal of ITC - the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. - the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption. - AAAR....