GST treatment of liquor licence fees clarified: State grants of liquor licences are treated as not constituting a supply under GST. Services by State Governments granting alcoholic liquor licences for licence or application fees are treated as neither a supply of goods nor a supply of service under a State notification implementing GST Council recommendations; this special dispensation is limited to State grants of liquor licences and does not apply to other licences or privileges where GST continues to be payable.
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 treatment of liquor licence fees clarified: State grants of liquor licences are treated as not constituting a supply under GST.
Services by State Governments granting alcoholic liquor licences for licence or application fees are treated as neither a supply of goods nor a supply of service under a State notification implementing GST Council recommendations; this special dispensation is limited to State grants of liquor licences and does not apply to other licences or privileges where GST continues to be payable.
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