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Seeks to notify that Service by way of grant of alcoholic liquor licence by the State Governments against consideration shall be treated as no supply u/s 7(2) - 25/2019-State Tax (Rate) - West Bengal SGST
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Non-supply classification: grant of alcoholic liquor licence for consideration excluded from supply under GST law. Notification specifies that the grant of alcoholic liquor licences by the State Government, when consideration is received as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the statutory provision empowering classification of State activities as non-supply.
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.
Non-supply classification: grant of alcoholic liquor licence for consideration excluded from supply under GST law.
Notification specifies that the grant of alcoholic liquor licences by the State Government, when consideration is received as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the statutory provision empowering classification of State activities as non-supply.
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