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) - Delhi SGST
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Classification of liquor licensing: licence-granting fees treated as neither supply of goods nor supply of services under GST. The notification declares that the service of granting an alcoholic liquor licence, where consideration is received as a licence fee, application fee or analogous charge, shall be treated as neither a supply of goods nor a supply of services when undertaken by State Governments as public authorities, thereby altering the GST character of such licence-granting transactions.
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 licensing: licence-granting fees treated as neither supply of goods nor supply of services under GST.
The notification declares that the service of granting an alcoholic liquor licence, where consideration is received as a licence fee, application fee or analogous charge, shall be treated as neither a supply of goods nor a supply of services when undertaken by State Governments as public authorities, thereby altering the GST character of such licence-granting transactions.
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