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 Telangana Goods and Services Tax Act, 2017 - 25/2019 – State Tax (Rate) - Telangana SGST
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Grant of alcoholic liquor licence not treated as supply under GST, excluding licence fees from supply classification. Notification excludes the grant of alcoholic liquor licence by the State as a public authority from being treated as a supply of goods or services; this exclusion expressly covers consideration called licence fee, application fee or by any other name and removes such State-charged licence fees from supply-based GST treatment under the Telangana GST Act.
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 alcoholic liquor licence not treated as supply under GST, excluding licence fees from supply classification.
Notification excludes the grant of alcoholic liquor licence by the State as a public authority from being treated as a supply of goods or services; this exclusion expressly covers consideration called licence fee, application fee or by any other name and removes such State-charged licence fees from supply-based GST treatment under the Telangana GST Act.
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