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ITC CLIME LIQUOR OR ALCOHOLIC BEVERAGES INDUSTRY UNDER GST

02 June 2018

I exports please ans me fast

I am alcoholic beverage manufacturers I received so many GST bill advertisement and bottle stickers and so on can I refund GST input tax

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13 Replies

(Guest)

Yes you are eligible for refund of unavailed ITC u/s 54 of CGST Act , as you are making export

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Lakshmikantha KR (53 Points)
Replied 02 June 2018

no my wine sales in Karnataka only.

(Guest)

But you mentioned that you export

Lakshmikantha KR (53 Points)
Replied 02 June 2018

sorry this is typing mistake (hi experts)

(Guest)

Sorry then you can't claim ITC because one of the conditions as given in section 16 is that your output should be non exempted.
And exempted includes non taxable and alcoholic beverages is non taxable

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Lakshmikantha KR (53 Points)
Replied 02 June 2018

thank you

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(Guest)

And if you are exclusively engaged in making exempted supplies only then you are not liable for registration also u/s 23

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Lakshmikantha KR (53 Points)
Replied 02 June 2018

wine is not under GST . I will pay tax state vat and state excise and I received some GST bills like advertisement and labels and Empty bottles And marketing service bills etc. can I refund this bills GST tax

(Guest)

Yes I mentioned above that it is non taxable item in GST regime and you are liable to pay state excise and vat so according to me you are not eligible for refund under section 54 for better clarity you can go through this section

1 Like

Lakshmikantha KR (53 Points)
Replied 02 June 2018

ya ok thank you so much

Subhkaran Surana (343 Points)
Replied 02 June 2018

It is non taxable supply and so exempt as per section 2(47) of the CGST Act, 2017 and as per section 17, no ITC on exempt supply

Vinod Babu (24191 Points)
Replied 03 June 2018

Yes you are right sir...

muniraj a.m (audit assistant) (2 Points)
Replied 16 June 2021

Sir, Alcohol Purchase FOR Tamilnadu State Marketing Corporation limited First sale Tax and Second sale Tax Beer 260% and Others 220% added value but how to calculate Input VAT