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 Tripura GST Act, 2017 - 25/2019-State Tax (Rate) - Tripura SGST
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Treatment of liquor licence fees under GST: licence grant not treated as supply and exempt from tax. The Tripura State Government notifies that the grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name called, shall be treated neither as a supply of goods nor a supply of service under section 7(2) of the Tripura GST Act, and that no GST shall be leviable on such licence fees and application fees payable for alcoholic liquor for human consumption.
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.
Treatment of liquor licence fees under GST: licence grant not treated as supply and exempt from tax.
The Tripura State Government notifies that the grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name called, shall be treated neither as a supply of goods nor a supply of service under section 7(2) of the Tripura GST Act, and that no GST shall be leviable on such licence fees and application fees payable for alcoholic liquor for human consumption.
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