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GST on Alcohol — Not Under GSTNot Under GST

Alcohol is currently outside the GST framework. States continue to levy their own taxes.

Updated for 2026
N/A Code: N/A
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N/A Code for Alcohol

Alcohol is not classified under GST and therefore does not have an assigned N/A code for GST purposes.

GST Rate History for Alcohol

Alcoholic liquor for human consumption was kept outside GST as per the constitutional amendment. States continue to levy excise duty and VAT on alcohol. Only industrial alcohol falls under GST.

Input Tax Credit (ITC) on Alcohol

Since alcohol is outside the GST framework, input tax credit under GST is not applicable.

Related GST Rates

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Frequently Asked Questions

What is the GST rate on Alcohol in India?

Alcohol is currently not covered under the GST framework in India. It continues to be taxed under state-level taxes and central excise duties.

What is the N/A code for Alcohol?

Alcohol does not have a GST-specific N/A code as it is outside the GST framework.

How to calculate GST on Alcohol?

GST calculation is not applicable for alcohol as it is outside the GST framework. State-specific taxes apply instead.

Can I claim input tax credit (ITC) on Alcohol?

ITC under GST is not applicable for alcohol since it falls outside the GST framework.

Has the GST rate on Alcohol changed since 2017?

Alcoholic liquor for human consumption was kept outside GST as per the constitutional amendment. States continue to levy excise duty and VAT on alcohol. Only industrial alcohol falls under GST.