2018 (7) TMI 283 – AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2018 (14) G. S. T. L. 491 (A. A. R. – GST) – Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST – Applicability of GST on ENA – Classification of manufactured goods – levy of GST – Held that:- The advance ruling sought in the application has been examined 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 defer th
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hey are manufacturers 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 for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them? (iii) If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold b
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under Central Excise Act, 1944. However it is taxable under state VAT @ 5%. 4. Statement containing the applicant's views on the issue on which advance ruling is sought: (i) By virtue of constitutional amendment and section 9(1) of GST Act, alcohol for human consumption is out of purview of GST. (ii) HSN code 2207 covers the denatured and other alcohol only. (iii) Under HSN code 220710 there are certain items which are un-denatured (fit for human consumption) which are not covered by virtue of section 9(1) of GST Act. (iv) Items mentioned under HSN code 22072000 would not fall under 18% tax rate schedule. (v) For invoicing Rectified spirit HSN code 22071019 shall be used and for ENA HSN code 22071090 shall be applicable. 5. The advance
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