GST applicability on sale of Malt spirit

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..... GST applicability on sale of Malt spirit
Query (Issue) Started By: - KARAN VERMA Dated:- 19-6-2020 Last Reply Date:- 22-6-2020 Goods and Services Tax - GST
Got 5 Replies
GST
Sir Whether GST applicable on sale of Malt spirit. If yes what is GST rate and HSN code. Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: In my view HSN code may be 2203 or 2207 Reply By KARAN VERMA: The Reply: .....

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..... ok, what about applicability of GST ON MALT SPIRIT. Reply By Ganeshan Kalyani: The Reply: 1) HSN: 2207 - Ethyl alcohol and other spirits, denatured, of any strength [[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]] - GST @18% 2) HSN 2207: Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) - GST @ 5% .....

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..... Reply By KASTURI SETHI: The Reply: As per judgement of Bombay High Court in the case of UNITED SPIRITS LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI reported as 2009 (240) E.L.T. 513 (Bom.) = 2009 (6) TMI 23 - BOMBAY HIGH COURT, (there are other case laws also), Malt Spirit is un-denatured ethyl alcohal which is essence. It is concentrate. On this basis, it is classifiable under Chapter/Heading No. .....

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..... 2207. Sub-heading wise break-up is given below 2207 UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED , OF ANY STRENGTH 220710-Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher: ---Rectified spirit : 22071011---Concentrates of alcoholic beverages/150%- 22071019---Other/150%- 22071090 .....

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..... ---Other/150%- 22072000-Ethyl alcohol and other spirits, denatured, of any strength. As per R.K.Jain' GST Tariff, Chapter/Heading/Sub-heading nos. 2207 10. 11, 2207 1019, 2207 1090 are Non-GST products. Therefore, correct classification can be ascertained on the basis of composition of Malt Spirit being manufactured/supplied by the assessee. Pl. note that Malt Spirit is undenatured ethyl al .....

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..... cohol. Hope this will help you to arrive at correct and concrete decision. Reply By KARAN VERMA: The Reply: Thank you Sir, in our case Malt spirit having alcoholic strength about 60% which is going to be used for Whisky production.
Discussion Forum - Knowledge Sharing .....

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