https://www.taxtmi.com/notifications?id=130989 Grant of alcoholic liquor licences by State Governments, where consideration is received as a licence fee or application fee by whatever name, is neither a supply of goods nor a supply of service for purposes of the Union Territory Goods and Services Tax Act read with the Central Goods and Services Tax Act; this implements the GST Council recommendation excluding licence and application fees for alcoholic liquor from GST when undertaken by the State as a public authority, and the notification has retrospective effect subject to a bar on refunds of tax already collected. en-us Mon, 30 Sep 2019 00:00:00 +0530 Fri, 30 Aug 2024 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130989 Grant of alcoholic liquor licences by State Governments, where consideration is received as a licence fee or application fee by whatever name, is neither a supply of goods nor a supply of service for purposes of the Union Territory Goods and Services Tax Act read with the Central Goods and Services Tax Act; this implements the GST Council recommendation excluding licence and application fees for alcoholic liquor from GST when undertaken by the State as a public authority, and the notification has retrospective effect subject to a bar on refunds of tax already collected. Notifications GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130989