Notifies that the following activities or transactions undertaken by the State Governments Service by way of grant of liquor licence, against consideration in the form of licence fee or application fee. - S.O. 371 - 25/2019-State Tax (Rate) - Bihar SGST
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Classification of liquor licence fees as outside GST: State grant of licences treated as not a taxable supply. Notification excludes from GST the activity of the State in granting liquor licences where consideration is received as a licence fee, application fee, or by any other name, and treats such receipts neither as a supply of goods nor a supply of service under the State GST statute.
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.
Classification of liquor licence fees as outside GST: State grant of licences treated as not a taxable supply.
Notification excludes from GST the activity of the State in granting liquor licences where consideration is received as a licence fee, application fee, or by any other name, and treats such receipts neither as a supply of goods nor a supply of service under the State GST statute.
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