GST exemption for grant of liquor licences: licence fees treated as neither supply, limiting GST applicability to other licences. Grant of liquor licences by State Governments in return for licence or application fees is excluded from GST treatment and is to be treated as neither a supply of goods nor a supply of service from the notified October date; this circular notes prior transitional exemption for pre GST licence fees and clarifies the exclusion is limited to state-issued liquor licences and does not apply to other licence fees.
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 grant of liquor licences: licence fees treated as neither supply, limiting GST applicability to other licences.
Grant of liquor licences by State Governments in return for licence or application fees is excluded from GST treatment and is to be treated as neither a supply of goods nor a supply of service from the notified October date; this circular notes prior transitional exemption for pre GST licence fees and clarifies the exclusion is limited to state-issued liquor licences and does not apply to other licence fees.
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