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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Supply of liquor in the restaurant - exempt supply or not - As ...

GST

October 21, 2020

Supply of liquor in the restaurant - exempt supply or not - As per Section 9(1) of CGST/TNGST Act, the supply of alcoholic liquor for human consumption, is a non-taxable supply. Hence, supply of alcoholic liquor for human consumption by a restaurant will not be taxable under CGST/TNGST Act. - AAR

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