Section 114 - Amendment of section 9

Amendment to Section 9 of the Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017, has been amended in section 9, specifically in sub-section (1). The amendment involves the addition of the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" following the existing mention of "alcoholic liquor for human consumption". This change clarifies that the tax provisions applicable to alcoholic liquor for human consumption will also apply to un-denatured extra neutral alcohol or rectified spirits when they are used to manufacture alcoholic beverages for human consumption. This ensures that these substances are included under the same tax regulations as the alcoholic liquors they help produce.