Import of chemicals containing ethanol, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ will be importing a chemical which contains 75% Ethanol and 25% other chemicals. XYZ will be using the same as raw material to manufacture the finished product. Since it contains ethanol,

1) Any separate GST formalities?

2) Any Customs formalities while importing?

3) Any Central / State Excise Formalities? to be completed before starting the manufacture or subsequent to it?