Integrated Tax Notifications (Rate)
IGST Notification rate 24/2019
| Title | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. |
| Number | 24/2019 |
| Date | 30-09-2019 |
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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 licence, against consideration in
the form of licence fee or application fee or by whatever name it is called.”