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        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.

        <h1>Classification of liquor licence grant as non-taxable activity: licence and application fees excluded from GST.</h1> 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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