GST exemption on liquor licence fees: State grant of liquor licences treated as not a taxable supply, limited in scope. Services by State Governments granting alcoholic liquor licences against licence or application fees were initially taxable and subject to reverse charge; the GST Council recommended and the State implemented a dispensation treating such grant as neither a supply of goods nor a supply of service, limited to State grant of liquor licences and not applicable to other licences or privileges for a fee.
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 on liquor licence fees: State grant of liquor licences treated as not a taxable supply, limited in scope.
Services by State Governments granting alcoholic liquor licences against licence or application fees were initially taxable and subject to reverse charge; the GST Council recommended and the State implemented a dispensation treating such grant as neither a supply of goods nor a supply of service, limited to State grant of liquor licences and not applicable to other licences or privileges for a fee.
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