The Andhra Pradesh High Court has held that 18% GST is payable on the manufacturing of alcohol for human consumption by way of job work.The division bench of Justice C. Praveen Kumar and Justice A.V. The Andhra Pradesh High Court has held that 18% GST is payable on the manufacturing of alcohol for human consumption by way of job work. …
The Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption. Alcoholic liquors other than for human consumption have been left to the Central Legislature for levy of duty of excise, the bench comprising Justices L. Nageswara Rao and BR Gavai noted.The Orissa High Court, in this case, had …
