The Telangana GST (Amendment) Bill 2026 passed by the state assembly

Current Context: The Telangana GST (Amendment) Bill, 2026 was passed on January 5, 2026 in the State Assembly.

• Introduced by Minister Jupally Krishna Rao on behalf of CM A. Revanth Reddy.
• Aim: To align state GST law with central GST 2.0 amendments and technical updates.
• Estimated annual revenue loss: ~₹7,000 crore, mainly due to rate rationalization and ethanol blending.
• Section 74A added – distinguishes fraud vs. non-fraud assessment cases.
• Extra Neutral Alcohol (ENA) excluded from GST, following Supreme Court ruling.
• Political debate: AIMIM staged walkout (debt trap claim), while BJP supported reforms citing tax rationalization.

Question:

Q.1 Which item was excluded from the scope of the Goods and Services Tax following the Telangana Goods and Services Tax (Amendment) Bill, 2026?
a) Aviation turbine fuel
b) Natural gas
c) Extra Neutral Alcohol (ENA)
d) Crude oil

Answer: c) Extra Neutral Alcohol (ENA) was excluded based on a Supreme Court ruling.