How does the mentioned section relate to taxes on the supply of alcoholic liquor for human consumption?
The mentioned section, (12A), does not directly relate to taxes on the supply of alcoholic liquor for human consumption. It defines "goods and services tax" as any tax on the supply of goods or services or both, except taxes on the supply of the alcoholic liquor for human consumption. This means that taxes on the supply of alcoholic liquor are excluded from the scope of the "goods and services tax".