Article on Applicability of GST on Rectified Spirit and Extra Neutral Alcohol (ENA)

Mayan Jain published an Article entitled, Applicability of GST on Rectified Spirit and Extra Neutral Alcohol (ENA), Tax Law: Tax Law & Policy eJournal (2018). Provided below is an abstract of the Article:

The said article is an IRAC (…) analysis which deals with the issues regarding the taxability of substances like alcohol for human consumption is taxable or not under the GST act. The article also talks about whether the substances such as Rectified Spirit and Extra Neutral alcohol (ENA) which are not for human consumption, are taxable under the GST act. It also enhances various case laws regarding the issues mentioned below and a clear picture with analysis and conclusion without leaving a scope of doubt.