Exclusion of ENA used in manufacturing alcoholic liquor for human consumption from GST to be effective from Nov 1

The Central Board of Indirect Taxes & Customs (CBIC) has set November 1 as the date for exclusion of Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption from GST. The same date will also be effective for waiver of interest, penalties, or both on tax demands. The CBIC has notified appointed dates for various provisions brought through Finance Act, 2024. Thes…