| Date: |
30-09-2019
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| Notification No: |
Notification No. 24/2019-Integrated Tax (Rate)
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| Issuing Authority: |
GST
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| Type: |
Integrated Tax (Rate)
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| File No: |
[F. No. 354/136/2019- TRU |
| Subject: |
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.
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2019-Integrated Tax (Rate)
New Delhi, the 30thSeptember, 2019
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 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.
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