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        <h1>GST Exemption on Liquor License Fees Reaffirmed: Not Considered Supply of Goods/Services, Retroactive from April 2016 to June 2017.</h1> The circular addresses the GST implications on license fees charged by states for liquor licenses to vendors. Initially, such fees were considered taxable under the Service Tax regime from April 1, 2016. However, the GST Council, in its 26th meeting, recommended that GST not be levied on these fees for alcoholic liquor for human consumption, applicable retrospectively from April 1, 2016, to June 30, 2017. The 37th GST Council meeting reaffirmed this, declaring that the grant of liquor licenses by states is neither a supply of goods nor services. This exemption is specific to liquor licenses and does not apply to other licenses.

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