53rd GST Council Meeting: Amendment to Exclude Extra Neutral (ENA) Alcohol from GST for Liquor Manufacturing

The 53rd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today i.e. June 22, 2024.

The GST Council, in its 52nd meeting, had recommended amending the GST Law to explicitly exclude rectified spirit/Extra Neutral Alcohol (ENA) from the scope of GST when supplied for manufacturing alcoholic liquors for human consumption. However, the GST Council now recommended an amendment in sub-section (1) of Section 9 of the CGST Act, 2017, for not levying GST on Extra Neutral Alcohol used for the manufacture of alcoholic liquor for human consumption.

The Press Release can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/PIB2027982.pdf

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