Notification under section 7(2) to notify the grant of alcoholic liquors licence neither a supply of goods nor a supply of service under the MPGST Act, 2017 - F A 3-39/2019/1/V (83) - Madhya Pradesh SGST
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Grant of liquor licence excluded from supply under MPGST; licence fee not treated as supply for GST purposes Notification declares that the service by way of grant of 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, issued by the State Government on the recommendations of the Council and effective from the first day of October, 2019.
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.
Grant of liquor licence excluded from supply under MPGST; licence fee not treated as supply for GST purposes
Notification declares that the service by way of grant of 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, issued by the State Government on the recommendations of the Council and effective from the first day of October, 2019.
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