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TMI Blog2018 (7) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 council for deliberation in the 20th meeting of the GST council held on 05.08.2017. The decision on the “applicability of GST on ENA” is pending before GST council and even in the 27th GST council meeting held on 04.05.2018 it was decided to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers of Extra Neutral Alcohol(ENA) and Rectified spirits and sought Advance Ruling on the following issues: (i) Whether HSN Code 2207 covers both denatured Ethyl alcohol and other spirits (Not fit for human consumption) and Un-denatured alcohol (Fit for human consumption). (ii) If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any strength) for example ENA for potable application is and has been out of the ambit of the Central Excise duty as can be seen from S.No.40 of the Notification No.12/2012 dated 17.03.2012 which exempts Central Excise duty. (ii) Prior to introduction of GST all ENA/RS (un-denatured) is exempted under Central Excise Act, 1944. However it is taxable under state VAT @ 5%. 4. Statement contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utral Alcohol (ENA) under GST is one of the agenda points placed before GST council for deliberation in the 20th meeting of the GST council held on 05.08.2017. The decision on the applicability of GST on ENA is pending before GST council and even in the 27th GST council meeting held on 04.05.2018 it was decided to defer the agenda point on the applicability of GST on ENA to the next meeting. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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