CBIC notifies that the activities engaged in grant of alcoholic liquor licence must not be treated as supply of goods and services

Oct 03, 2019 | by Avantis RegTech Legal Research Team

The Central Board of Indirect Taxes and Customs on September 30, 2019 has notified the following activities or transactions undertaken by the State Governments in which they are engaged as public authorities, will be treated neither as a supply of goods nor a supply of service, namely:

Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called.

[Notification No. 25/2019-Central Tax (Rate)]


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