Goa Gazette, No. 2223-10, 15 June 2022

Panaji, 15th June, 2022 (Jyaistha 25, 1944) SERIES II No. 10 PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 5

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

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obtaining an undertaking from the applicant taxpayer in the given format enclosed herewith.

This is for strict compliance of all assessing

authorities.

Enclosure as above.

Office Memorandum

CCT/12-3/2021-2022/155

Subject: Clarification regarding taxability of "Undenatured ethyl alcohol of any alcoholic strength (including neutral and extra neutral alcohol) when used in the production of alcoholic liquors for human consumption".

In view of various representations received by the Government and this office on the subject of issuing 'C' forms for interstate purchase of Extra Neutral Alcohol (ENA) when used in manufacturing of Alcoholic Liquor for Human Consumption (hereinafter referred to as "said commodity"), clarification was sought from Government on the matter.

Hemant Kumar, IAS, Commissioner of State Tax,

Goa.

Panaji, 21st April, 2021.

Undertaking

I/we...................................Proprietor/Partner(s)/

/Manager/Director/Karta of HUF/Principal Officer

managing the business/Society of................................

registered vide Tax Identification No. ......................

under Goa Value Added Tax Act, 2005, do hereby

undertake that, in case the GST Council decides

that ENA is a commodity covered under Goods and

Services Tax law, all the taxes, interest and penalty

arising due to such decision would be paid by me/

/us to the Government.

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Office Memorandum

In view of this, Government has clarified that, pending the GST Council decision the said commodity is to be considered as taxable under Section 5(1)(e) of Goa Value Added Tax Act, 2005 (hereinafter referred to as "said Act") and hence all statutory forms may be issued by the Assessing Authorities as per the provisions of said Act. CCT/12-3/2021-2022/178

Ref. : Office Memorandum No. CCT/12-3/2021- -2022/155 dated 21st April, 2021, issued by Commissioner of State Tax, Goa.

This issues with the approval of the Government

conveyed vide U.O. No. 41/F dated 07-04-2022.

Strength (including neutral and extra neutral alcohol) when used in the production of alcoholic liquors for human consumption.

Hemant Kumar, IAS, Commissioner of State Tax,

Goa.

The above referred Office Memorandum stands

withdrawn with immediate effect.

Panaji, 25th April, 2022.

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