According to Mr. Dev Bhushan Kalra, Chartered Accountant, author of book “Not Everything On G.S.T Just Definitions ”, the alcohol for human consumption has been kept out of the purview of Good Services Tax due to two major reasons. First, a constitutional amendment would be needed to be made for the same. Second, it is one of the most revenue generating activity in the States. To understand the impact of GST on alcohol, we need to differentiate between the internal and the external factors that may drive the price of alcohol with the onset of GST. The internal factors are the supply chain and the existing laws that govern the manufacture and sale of alcohol. Since GST as on date has kept alcohol output out, hence the existing law provisions will apply. Thus no or little change would accrue as this is what is happening today (before GST). What is interesting is that the inputs for the same are now in the purview. This is what the external factors are. Changes in the tax s
Young India Network is a youth (14-30 years) driven network for the prevention of non-communicable diseases (NCDs) and its risk factors, formed with a vision of having a meaningful involvement of youth and People Living With NCDs in the advocacy of health agenda in India with a primary focus on alcohol and drug use as major risk factors for both communicable and NCDs. It aims to contribute in achieving the Goal 3 of Sustainable Development Goals,ensuring healthy lives .