Rate of tax on Extra Neutral Alcohol, Goods and Services Tax - GST

[Subbarao PV]

Due to the amendment made to Section 9 of the GST Act, 2017 effective from 1.11.2024, 'un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption” is kept out of the purview of the GST.

Is there any clarification on the exigibility to tax (whether VAT or GST and at what rate) during the period from 1.7.2017 to 31.10.2024

Posts / Replies

[Shilpi Jain]

ENA would be liable @ 18% under residual entry.