Supply exclusion for liquor licence fees: licence and application charges by the State are not treated as taxable supplies under GST. The State Government notifies that the service by way of grant of alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any similar name, shall be treated neither as a supply of goods nor as a supply of service for GST purposes when the State is engaged as a public authority.
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.
Supply exclusion for liquor licence fees: licence and application charges by the State are not treated as taxable supplies under GST.
The State Government notifies that the service by way of grant of alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any similar name, shall be treated neither as a supply of goods nor as a supply of service for GST purposes when the State is engaged as a public authority.
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