Alcohol (article 366(12A))
This query is : Resolved
21 April 2025
alcohol for human consumption is out of GST as per article 366(12A ) but alcohol given to god and Prasad is in GST? Because alcohol for human consumption is out but what about God
12 August 2025
Article 366(12A) of the Constitution excludes alcohol for human consumption from the purview of GST — meaning, GST does NOT apply on alcoholic beverages meant for drinking.
What about alcohol given to God as Prasad?
The key point is purpose and usage.
If alcohol is used as Prasad or offering in religious rituals, it may be treated differently because it is not meant for human consumption in the ordinary sense (i.e., drinking as a beverage).
However, legally and practically, alcohol remains an excisable and taxable product until it is specifically exempted or covered by some exemption.
Most GST laws exclude alcohol for human consumption but do not explicitly exclude alcohol used as Prasad or in religious ceremonies.
So technically, alcohol given as Prasad is still an alcohol product and could attract GST, unless there is a specific exemption notification.
How is this treated in practice?
Generally, alcoholic beverages are outside GST because they are under state excise.
But if alcohol is supplied for religious purposes (e.g., as Prasad), the tax authorities may consider it taxable or exempt depending on state laws and facts.
Practically, such use is rare and often not commercial, so it may not be taxed.
What about alcohol given to God as Prasad?
The key point is purpose and usage.
If alcohol is used as Prasad or offering in religious rituals, it may be treated differently because it is not meant for human consumption in the ordinary sense (i.e., drinking as a beverage).
However, legally and practically, alcohol remains an excisable and taxable product until it is specifically exempted or covered by some exemption.
Most GST laws exclude alcohol for human consumption but do not explicitly exclude alcohol used as Prasad or in religious ceremonies.
So technically, alcohol given as Prasad is still an alcohol product and could attract GST, unless there is a specific exemption notification.
How is this treated in practice?
Generally, alcoholic beverages are outside GST because they are under state excise.
But if alcohol is supplied for religious purposes (e.g., as Prasad), the tax authorities may consider it taxable or exempt depending on state laws and facts.
Practically, such use is rare and often not commercial, so it may not be taxed.
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