Council to take first step on bringing alcohol into Goods and Services Tax

Additional solicitor-general says extra-neutral alcohol liable to new tax

The Goods and Services Tax (GST) Council will likely take the first step towards inclusion of alcohol in the GST during its meeting on Saturday. Despite resistance from states, extra-neutral alcohol (ENA), a key ingredient in making alcoholic beverages, or ‘alcohol for human consumption’, may be included in the GST if a consensus is arrived at.
 
This is Centre’s second attempt at imposing the GST on ENA, which is taxed by states at present. Alcohol for human consumption, or potable alcohol, is out of the GST, whereas its input, ENA, is a grey area. Industrial alcohol is within the