Categorization of certain activities relating to alcoholic liquor for human consumption as neither supply of goods nor supply of services - 25/2019- State Tax (Rate) - Arunachal Pradesh SGST
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Classification of liquor licence grant as non-taxable activity: licence and application fees excluded from GST. The State Government's grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council's recommendation.
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 grant as non-taxable activity: licence and application fees excluded from GST.
The State Government's grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council's recommendation.
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