GST treatment of liquor licence fees clarified: state grants are not treated as a supply, limited to state-issued liquor licences. GST liability on fees for State grants of alcoholic liquor licences was initially taxable under the reverse charge mechanism; the GST Council and subsequent legislative and administrative measures exempted transitional-period fees and directed treating State grants of alcoholic liquor licences as neither a supply of goods nor a supply of service, with the clarification that this treatment applies only to State-issued alcoholic liquor licences and not to other licence fees.
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Provisions expressly mentioned in the judgment/order text.
GST treatment of liquor licence fees clarified: state grants are not treated as a supply, limited to state-issued liquor licences.
GST liability on fees for State grants of alcoholic liquor licences was initially taxable under the reverse charge mechanism; the GST Council and subsequent legislative and administrative measures exempted transitional-period fees and directed treating State grants of alcoholic liquor licences as neither a supply of goods nor a supply of service, with the clarification that this treatment applies only to State-issued alcoholic liquor licences and not to other licence fees.
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