Amendment to Section 5 of the Integrated Goods and Services Tax Act, 2017
This amendment modifies Section 5 of the Integrated Goods and Services Tax Act, 2017. It adds a specification to sub-section (1) of this section. The amendment involves including the phrase "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" immediately after the mention of "alcoholic liquor for human consumption." This change clarifies that un-denatured extra neutral alcohol or rectified spirit, when used in the production of alcoholic beverages for human consumption, is also covered under the provisions of this section. Essentially, it expands the scope of the section to explicitly include these substances when they are intended for the manufacture of alcoholic drinks. This amendment ensures that these materials are subject to the same regulations as alcoholic liquor intended for human consumption.
Note: It is an AI generated summary for reference purpose only.
Amendment of section 5.
151. In the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the Integrated Goods and Services Tax Act), in section 5, in sub-section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption” shall be inserted.
