GST exemption for state liquor licence fees confirmed as neither supply, excluding other licences from this special dispensation. The GST Council and Central Government implemented a recommendation excluding licence and application fees for State granted alcoholic liquor licences from GST by treating the grant as neither a supply of goods nor a supply of service; this special dispensation is limited to State liquor licences, does not apply to other fee based licences or privileges, and addresses earlier pre GST/early GST demands while directing reporting of implementation difficulties to the Commissioner.
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.
GST exemption for state liquor licence fees confirmed as neither supply, excluding other licences from this special dispensation.
The GST Council and Central Government implemented a recommendation excluding licence and application fees for State granted alcoholic liquor licences from GST by treating the grant as neither a supply of goods nor a supply of service; this special dispensation is limited to State liquor licences, does not apply to other fee based licences or privileges, and addresses earlier pre GST/early GST demands while directing reporting of implementation difficulties to the Commissioner.
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