SN

Type of Transactions

wef

Relevant Documents

1.

“Services by way of any activity in relation to a function entrusted

to a Panchayat under article 243G of the Constitution

[1][or to a Municipality under article 243W of the Constitution].

01-0-2017

Notification No. 14/2017-Central Tax (Rate) dated 28-06-2017

2.

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

30-09-2019

Notification No. 25/2019 - Central Tax (Rate) dated 30-09-2019

2a.

Clarification on alcoholic liquor licence

NA

Circular No. 121/40/2019-GST dated 11-10-2019