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TMI BlogGST applicability on sale of Malt spiritX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir Whether GST applicable on sale of Malt spirit. If yes what is GST rate and HSN code. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = In my view HSN code may be 2203 or 2207 - Reply By KARAN VERMA - The Reply = ok, what about applicability of GST ON MALT SPIRIT. - Reply By Ganeshan Kalyani - The Reply = 1) HSN: 2207 - Ethyl alcohol and other spirits, denatured, of any strength [[other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] GST @18% 2) HSN 2207: Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) GST @ 5% - Reply By KASTURI SETHI - The Reply = As per judgement of Bombay High Court in the case of UNITED SPIRITS LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI reported as 2009 (240 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 513 (Bom.) = 2009 (6) TMI 23 - BOMBAY HIGH COURT , (there are other case laws also), Malt Spirit is un-denatured ethyl alcohal which is essence . It is concentrate. On this basis, it is classifiable under Chapter/Heading No.2207 . Sub-heading wise break-up is given below 2207 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ER SPIRITS, DENATURED , OF ANY STRENGTH 220710-Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: ---Rectified spirit : 22071011--- Concentrates of alcoholic beverages/150%- 22071019---Other/150%- 22071090---Other/150%- 22072000-Ethyl alcohol and other spirits, denatured , of any strength. As per R.K.Jain' GST Tariff, Chapter/Heading/Sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading nos. 2207 10. 11, 2207 1019, 2207 1090 are Non-GST products. Therefore, correct classification can be ascertained on the basis of composition of Malt Spirit being manufactured/supplied by the assessee. Pl. note that Malt Spirit is undenatured ethyl alcohol. Hope this will help you to arrive at correct and concrete decision. - Reply By KARAN VERMA - The Reply = Thank you Sir, in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur case Malt spirit having alcoholic strength about 60% which is going to be used for Whisky production. - GST applicability on sale of Malt spirit - Query Started By: - KARAN VERMA Dated:- 19-6-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... managementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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