Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of UKGST Act, 2017 - 956/2019/10(120)/XXVII(8)/2019/CTR-25 - Uttarakhand SGST
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Liquor licence grants treated as neither goods nor services under the Uttarakhand GST framework for licence fees and related charges. Grant of a liquor licence by the State Government, when consideration is taken as licence fee, application fee, or any similar charge, is treated neither as a supply of goods nor as a supply of service under the Uttarakhand Goods and Services Tax framework. The notification applies prospectively from 1 October 2019 to the specified service by way of grant of liquor licence undertaken by the State Government.
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.
Liquor licence grants treated as neither goods nor services under the Uttarakhand GST framework for licence fees and related charges.
Grant of a liquor licence by the State Government, when consideration is taken as licence fee, application fee, or any similar charge, is treated neither as a supply of goods nor as a supply of service under the Uttarakhand Goods and Services Tax framework. The notification applies prospectively from 1 October 2019 to the specified service by way of grant of liquor licence undertaken by the State Government.
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