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Why alcohol for human consumption is outside the ppurwiew of gst??
as there is conflict on taxation on Alcohol,
because alcohol sale in Gujarat is banned but in Maharashtra sale allowed , so there will be unequal distribution of revenue between states
Supply of alcoholic liquor for human consumption is presently out of GST levy, as there is specific exclusion for it under levy section of GST law
The states are however levying state excise duty on same
Thanks for your kind appreciation
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