Activities of giving liquor licence by State Government as public authority is under section 7(2) under GGST. - 25/2019-State Tax (Rate) - Gujarat SGST
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Classification of liquor licence grants as non-supply excludes state-charged licence fees from GST treatment. Service by way of grant of alcoholic liquor licence by a State Government acting as a public authority is declared to be neither a supply of goods nor a supply of services for GST purposes, irrespective of the form of consideration such as licence fee or application fee, thereby excluding state-conducted licence-granting activities from taxable supply treatment.
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 grants as non-supply excludes state-charged licence fees from GST treatment.
Service by way of grant of alcoholic liquor licence by a State Government acting as a public authority is declared to be neither a supply of goods nor a supply of services for GST purposes, irrespective of the form of consideration such as licence fee or application fee, thereby excluding state-conducted licence-granting activities from taxable supply treatment.
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