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ARTICLE · 29 JULY 2024

Union Budget 2024-25

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The Hon'ble Finance Minister Ms. Nirmala Sitharaman presented the Finance (No. 2) Bill, 2024 ("the Finance Bill") on July 23, 2024 in the Parliament. We are enumerating key policy initiatives and changes under the specified Indirect Tax Laws.

IndiaTax
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The Hon'ble Finance Minister Ms. Nirmala Sitharaman presented the Finance (No. 2) Bill, 2024 ("the Finance Bill") on July 23, 2024 in the Parliament. We are enumerating key policy initiatives and changes under the specified Indirect Tax Laws.

Goods & Services Tax (GST)

1. Changes coming into force on enactment of the Finance Bill, 2024

1.1 The Central Goods and Services Tax Act, 2017 ("the CGST Act") 

  •  Exclusion of items from purview of GST

GST is not leviable on un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor for human consumption. Similar amendment is proposed under the Integrated Goods and Services Tax Act, 2017 ("the IGST Act")

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