Services provided by way of grant of alocoholic liquor licence by State Government shall be treated as neither a supply of goods nor a supply of service - 33446 - FIN-CT 1-TAX- 0043 /2017 - Orissa SGST
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Alcoholic liquor licence grant treated as neither supply of goods nor supply of service, excluding licence fees from GST supply classification. The State Government has notified that services consisting of the grant of an alcoholic liquor licence, where consideration is taken as a licence fee, application fee, or by any other name, shall be treated neither as a supply of goods nor as a supply of service for purposes of the GST framework, thereby excluding such licensing activity from the taxable supply net and related GST compliance obligations.
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.
Alcoholic liquor licence grant treated as neither supply of goods nor supply of service, excluding licence fees from GST supply classification.
The State Government has notified that services consisting of the grant of an alcoholic liquor licence, where consideration is taken as a licence fee, application fee, or by any other name, shall be treated neither as a supply of goods nor as a supply of service for purposes of the GST framework, thereby excluding such licensing activity from the taxable supply net and related GST compliance obligations.
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