Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. - 24/2019 - Integrated GST (IGST) Rate
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Grant of alcoholic liquor licence not treated as supply under GST, excluding licence and application fees from tax. Grant of alcoholic liquor licences by State Governments as public authorities is neither a supply of goods nor a supply of service under the GST Acts; licence fees and application fees for alcoholic liquor for human consumption are excluded from GST, and the notification is made retrospective while precluding refunds of integrated tax already collected.
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.
Grant of alcoholic liquor licence not treated as supply under GST, excluding licence and application fees from tax.
Grant of alcoholic liquor licences by State Governments as public authorities is neither a supply of goods nor a supply of service under the GST Acts; licence fees and application fees for alcoholic liquor for human consumption are excluded from GST, and the notification is made retrospective while precluding refunds of integrated tax already collected.
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