Question
Under the GST regime, which tax is levied on the supply of alcoholic liquor for human consumption?
Solution
As per Article 366(12A) of the Constitution of India, the definition of "Goods and Services Tax (GST)" explicitly excludes "alcoholic liquor for human consumption." Therefore, it is outside the ambit of GST. State Governments continue to levy and collect State Excise Duty on it under their respective state laws, and they can also levy VAT or a similar tax on its sale.
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