2018 (7) TMI 283

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..... J. Laxminarayana, Additional Commissioner (State Tax) RULING M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuram village, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01 under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST/TGST Rules, 2017stating that they are manufacturers of Extra Neutral Alcohol(ENA) and Rectified spirit .....

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..... eligibility of Input credit taken on materials/ consumables ? 2. The applicant submitted the application in Form GST ARA-01 and have submitted a copy of Challan evidencing payment of application fee of Rs. 5,000/-. 3. Statement of relevant facts submitted by the applicant: (i) All spirits (other than denatured ethyl alcohol of any strength) for example ENA for potable application is and has b .....

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..... code 22072000 would not fall under 18% tax rate schedule. (v) For invoicing Rectified spirit HSN code 22071019 shall be used and for ENA HSN code 22071090 shall be applicable. 5. The advance ruling sought in the application has been examined in detail and found that the issue of "Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST" is one of the agenda points placed before GST .....

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