Sale of alcoholic liquor for human consumption is a non-taxable supply under GST

In re Karnani FNB Specialities LLP (GST AAAR West Bengal)

AAAR ule that the sale of alcoholic liquor for human consumption is a non-taxable supply under Section 2(78) of the GST Act, 2017 and subsequently is an exempt supply under Section 2(47) ibid. Therefore, the appellant is required to reverse input tax credit (ITC) in terms of sub-section (2) of section 17 ibid read with Rule 42 of the GST Rules, 2017 for sale of alcoholic liquor for human consumption.

FULL TEXT OF THE ORDER OF APPELLATE  AUTHORITY FOR ADVANCE RULING,WEST BENGAL

1. This Appeal has been filed by Karnani FNB Specialities LLP (hereinafter referred to as “the Appellant”) on 26.04.2023 against Advance Ruling Order No. 22/WBAAR/2022-23 dated 09.02.2023. pronounced by the West Bengal Authority for Advance Ruling (hereinafter referred to as the 4 WBAAR’).

2. The request of Condonation of delay in filing of appeal was accepted under provision of Section 100(2) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act. 2017.

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