Notification no 25/2019 Central Tax (Rate) date on 30th September, 2019, GST
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017
The extract of GST Notification No. 25/2019- Central Tax (Rate) is given below:
Notification No. 25/2019- Central Tax (Rate), GST
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 25/2019-Central Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R......(E).- In exercise of the powers conferred by 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 licence, against consideration in the form of licence fee or application fee or by whatever name it is called.”
[F. No. 354/136/2019- TRU]
(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 licence fee and application fee, by whatever name it is called, payable for alcoholic liquor for human consumption.
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
Term debit notes under GST
What is Dashboards under GST
Meaning of term Customs Frontiers of India under GST
Authorization of Officers, UTGST Act 2017
Period of retention of accounts, Sec 36 of CGST Act, 2017
Export procedure changes after GST implementation
Factory stuffing procedures after GST implementation
Import of goods attracts IGST but not CVD under GST regime
How is time of supply accounted under GST Tax Calculation
Valuation of GST under special cases
Valuation of GST Taxable supply
Difference between CGST and IGST
GST on Imports in India
Difference between CGST and SGST
How to export goods from India?
How to get Export Order?
Export benefit schemes in India
Export procedures and documentation
Types of Insurance Documents.
What is VACIS exam in US import customs clearance
When can an exporter release bill of lading from shipping company?
When does exporter get EP copy of shipping bill after customs clearance
Terms of Payment in Export and Import
Terms Used in Marine Insurance
The difference between FCA and CIP terms
The formalities to sell / auction unclaimed or un-cleared goods
The legal strength of Bill of Exchange in International Trade. What is Bill of Exchange in International Trade.
The role of bill of exchange in import export business