12 Jul 2024
A long-standing dispute on taxing extra-neutral alcohol seems to be nearing an end. The Goods and Services Tax Council has proposed a solution to the confusion caused by unclear legislation. This update explores the impact of this issue, highlights unanswered questions, and provides a way forward.
The Goods and Services Tax Council (Council), in its 53rd meeting on 22 June 2024, proposed a resolution to a longstanding dispute regarding the taxation of extra-neutral alcohol (ENA). It recommended that Section 9(1) of the Central Goods and Services Tax Act, 2017 (CGST Act) be amended to specifically exclude ENA from the scope of Goods and Services Tax (GST).
When the GST regime was introduced in 2017, ‘alcoholic liquor for human consumption‘ was deliberately kept outside its purview to safeguard the revenues of the states and allow them to maintain their fiscal independence.
International Trade Quarterly Milestones (January-March 2026)
17 Apr 2026
Revisiting minimum public shareholding and minimum public offer requirements: The SCRR Amendments, 2026
15 Apr 2026Competition Quarterly Milestones (January-March 2026)
15 Apr 2026If you would like to receive content directly in your inbox from our knowledge repository, please complete this subscription form. This service is reserved for clients and eligible contacts.
Under the rules of the Bar Council of India, Trilegal is prohibited from soliciting work or advertising in any form or manner. By accessing this website, www.trilegal.com, you acknowledge that:
We prioritize your privacy. Before proceeding, we encourage you to read our privacy policy, which outlines the below, and terms of use to understand how we handle your data:
For more information, please read our terms of use and our privacy policy.
