Notification No. 25/2019
Date: September 30, 2019
Subject: Notification declaring grant of alcoholic liquor licence as neither supply of goods nor supply of services.
Description:
This notification declares that licence fee or application fee charged by State Governments for grant of alcoholic liquor licence shall be treated as neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act. Consequently, no GST is leviable on such licence fees.
Issued for earlier notification?
No — this is a standalone notification issued under Section 7(2).
Other Notifications
62/2020
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST ...
Read More23/2017
This notification specifies 20 August 2017 as the due date for furnishing FORM G...
Read More21/2021
The maximum late fee payable for delay in furnishing FORM GSTR-4 is capped for f...
Read More