This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Sale of alcoholic liquor for human consumption is a non-taxable supply under GST
Case Law Details
- Case Name
- In re Karnani FNB Specialities LLP (GST AAAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR West Bengal
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 F...
