The GST Council’s 52nd meeting was held in Delhi on October 07, 2023, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
In line with the Hon’ble Allahabad High Court judgement in the case of Jain Distillery Private Limited and Others v. State of UP and Others [WRIT TAX No. – 378 of 2021 dated September 28, 2021], the GST Council has inter-alia made the following recommendations to clarify that:
- To keep Extra Neutral Alcohol (ENA) used to manufacture alcoholic liquor for human consumption outside GST. The Committee will examine suitable amendments in the law to exclude ENA for use in the manufacture of alcoholic liquors for human consumption from the ambit of GST.
- A separate tariff HSN Code has been created at an 8-digit level in the Customs Tariff Act to cover rectified spirit for industrial use. The GST rate notification will be amended to create an entry for ENA for industrial use, attracting 18% GST.
The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1965431
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