Applicability of GST on Rectified Spirit and Extra Neutral Alcohol (ENA)

6 Pages Posted: 2 Apr 2018

See all articles by Mayan Jain

Mayan Jain

Symbiosis International University, Symbiosis Law School, Pune, Students

Date Written: March 22, 2018

Abstract

The said article is an IRAC (…) analysis which deals with the issues regarding the taxability of substances like alcohol for human consumption is taxable or not under the GST act. The article also talks about whether the substances such as Rectified Spirit and Extra Neutral alcohol (ENA) which are not for human consumption, are taxable under the GST act. It also enhances various case laws regarding the issues mentioned below and a clear picture with analysis and conclusion without leaving a scope of doubt.

Suggested Citation

Jain, Mayan, Applicability of GST on Rectified Spirit and Extra Neutral Alcohol (ENA) (March 22, 2018). Available at SSRN: https://ssrn.com/abstract=3146914 or http://dx.doi.org/10.2139/ssrn.3146914

Mayan Jain (Contact Author)

Symbiosis International University, Symbiosis Law School, Pune, Students ( email )

Senapati Bapat Road
Pune
India

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