Notification No. 25/2019
Date: October 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).
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