GST treatment of state liquor licence fees treats State grants as non-supply, limiting exemption to state-issued liquor licences. Granting of liquor licences by State Governments for licence or application fees was taxable and initially subject to reverse charge; the GST Council recommended exempting transitional demands and the Central Government enacted relief. Later, the Council recommended and the Central Government notified that State grants of alcoholic liquor licences for consideration are to be treated as neither a supply of goods nor a supply of service, a dispensation limited to State-issued liquor licences and not applicable to other fee-based licences.
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 state liquor licence fees treats State grants as non-supply, limiting exemption to state-issued liquor licences.
Granting of liquor licences by State Governments for licence or application fees was taxable and initially subject to reverse charge; the GST Council recommended exempting transitional demands and the Central Government enacted relief. Later, the Council recommended and the Central Government notified that State grants of alcoholic liquor licences for consideration are to be treated as neither a supply of goods nor a supply of service, a dispensation limited to State-issued liquor licences and not applicable to other fee-based licences.
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