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

Uttarakhand GST Act: Alcohol License Fees Not Classified as Goods or Services Effective October 1, 2019.

The Government of Uttarakhand has issued a notification under the Uttarakhand Goods and Services Tax Act, 2017, stating that the grant of an alcoholic liquor license is neither considered a supply of goods nor a supply of services. This decision, made in the public interest and based on the recommendations of the Council, applies to transactions involving license fees or application fees. The notification, authorized by the Governor, took effect on October 1, 2019.