GST @18% is leviable on alcoholic liquor for human consumption

Esveeaar Distilleries Private Limited Vs Assistant Commissioner (State Tax) (Andhra Pradesh High Court) Andhra Pradesh High Court held that alcoholic liquor for human consumption doesn’t constitute food/ food product falling within Chapter 1 to 22 and hence liable to tax @ 18% in terms of notification no. 6/2021- Central Tax (Rate) dated 30.09.2021 Facts- The petitioner is a manufacturer of Indian Made Foreign liquor and is a franchisee of M/s.United Spirits Limited, Bangalore for manufacture of “McDowell” brand alcoholic beverages like rum, whisky and brandy. An Assessment came to be ma...