Notification under section 7(2) to notify the grant of alcoholic liquors licence neither a supply of goods nor a supply of service under the HGST Act, 2017 - 92/GST-2 - Haryana SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Grant of alcoholic liquor licence not treated as a supply under GST, excluding licence fees from taxable goods or services. The notification declares that the grant of an alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of services under the Haryana Goods and Services Tax Act, 2017, applying the State's power to notify activities undertaken by it as a public authority.
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 a supply under GST, excluding licence fees from taxable goods or services.
The notification declares that the grant of an alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of services under the Haryana Goods and Services Tax Act, 2017, applying the State's power to notify activities undertaken by it as a public authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
