Amendment to Section 7 of the Union Territory Goods and Services Tax Act, 2017
Section 7 of the Union Territory Goods and Services Tax Act, 2017, has been amended. Specifically, in subsection (1), there is an addition following the mention of "alcoholic liquor for human consumption." The amendment includes the words "and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption." This means that the scope of the section now explicitly covers not only alcoholic liquor for human consumption but also the un-denatured extra neutral alcohol or rectified spirit that is used in the production of such alcoholic beverages. This change clarifies and potentially expands the regulatory or tax implications for substances used in the manufacture of alcoholic beverages within the Union Territories.
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Amendment of section 7.
155. In the Union Territory Goods and Services Tax Act, 2017 (hereinafter referred as the Union Territory Goods and Services Tax Act), in section 7, in sub-section (1), after the words “alcoholic liquor for human consumption”, the words “and un-denatured extra neutral alcohol or rectified spirit which is used for manufacture of alcoholic liquor, for human consumption” shall be inserted.
