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- C

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