Notified the following activities or transactions undertaken by the State Government Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee. - 25/2019-State Tax (Rate) - Maharashtra SGST
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GST exclusion for alcoholic liquor licence fees: licence and application fees are not treated as taxable supply under GST law. The State notifies that the service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee, shall be treated neither as a supply of goods nor a supply of service, implementing the GST Council recommendation that such licence and application fees for alcoholic liquor for human consumption are not subject to GST.
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 exclusion for alcoholic liquor licence fees: licence and application fees are not treated as taxable supply under GST law.
The State notifies that the service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee, shall be treated neither as a supply of goods nor a supply of service, implementing the GST Council recommendation that such licence and application fees for alcoholic liquor for human consumption are not subject to GST.
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