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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 Tripura GST Act, 2017 - 25/2019-State Tax (Rate) - Tripura SGSTExtract GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) NO.F.1-11(91)-TAX/GST/2019(Part-ll) Dated, Agartala, the 1 th October, 2019 Notification No.25/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Government, 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. By order of the Governor (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department 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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