GST exemption on liquor licence fees: state grant of such licences treated as not a supply, limiting GST liability. Granting of alcoholic liquor licences by State Governments against licence or application fees is treated as neither a supply of goods nor a supply of service for GST; the GST Council and Central Government exempted licence/application fees for alcoholic liquor for the period 01.04.2016 to 30.06.2017, and Haryana implemented this clarification by departmental notification while limiting the dispensation to State liquor licences only.
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 such licences treated as not a supply, limiting GST liability.
Granting of alcoholic liquor licences by State Governments against licence or application fees is treated as neither a supply of goods nor a supply of service for GST; the GST Council and Central Government exempted licence/application fees for alcoholic liquor for the period 01.04.2016 to 30.06.2017, and Haryana implemented this clarification by departmental notification while limiting the dispensation to State liquor licences only.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
