Important Keyword: Section 20(i) IGST Act 2017, Section 7(2) CGST Act 2017, Notification No. 24/2019 – Integrated Tax (Rate), F. No. 354/136/2019- TRU.
[F. No. 354/136/2019- TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 30th September, 2019
Notification No. 24/2019 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by clause (i) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Governments in which they are engaged as public authorities, shall be treated neither as a supply of goods nor a supply of service, namely:-
“Service by way of grant of alcoholic liquor license, against consideration in the form of license fee or application fee or by whatever name it is called.”
(Ruchi Bisht)
Under Secretary to the
Government of India
Explanation: This notification is being issued to implement the recommendation of the 26th Goods and Services Tax council meeting held on the 10th March, 2018 that no GST shall be leviable on license fee and application fee, by whatever name it is called, payable for alcoholic liquor for human consumption.
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