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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST treatment of liquor licence fees clarified as neither supply of goods nor service; applies only to State grants.</h1> State-granted liquor licence fees for alcoholic liquor are treated as neither a supply of goods nor a supply of service for GST purposes, implementing a GST Council decision and Notification No. 25/2019-Central Tax (Rate). The clarification is confined to State Government grants of such licences and does not affect GST liability for other licences or fee-based privileges; earlier transitional relief for specified pre-GST taxable periods is acknowledged.

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