SUPPLY OF ALCOHOLIC LIQUOR

What if a pharmaceutical company purchase alcoholic liquor for manufacturing a particular drug, is GST levy able on such supply?
Replies (5)
One of registered person engaged in business of retail Item and sales through Amazon and flipkart.
He also start new business in same state related to supplies of security guarg.
Is he liable to separate registration for second business or continue with same??
Multiple business with in the same state--at the option of registered person he may take separate registration or continue with the existing one.

Multiple business in different state--separate registration must be taken for each such business in different state.

Refer Rule-11 of CGST ACT for more information.

No GST is leviable since alcoholic liquor is out of GST Act. It is non GST item.

Alcoholic liquor for HUMEN CONSUMPTION is out of the scope of GST, but in the above case the pharmaceutical company is using alcoholic for its production purpose.

It is up to you whether you wanting the separate registration. GST provisions states that separate registration may be granted for multiple place of business in a state subject to conditions. There should be multiple place of business, There should not be any composition registration and all transaction shall be dealt as regular supply.

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