GST exemption for state-granted liquor licence fees clarified as a non-supply, limited to liquor licences only. The Circular clarifies that licence and application fees charged by State Governments for grant of liquor licences for alcoholic liquor for human consumption are treated as not leviable under GST, implementing the GST Council's recommendation by exempting fees for the transitional pre-GST period and by classifying the grant of such licences as neither a supply of goods nor a supply of service; this special dispensation is confined to State-granted liquor licences and does not extend to other licences or privileges for a fee.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for state-granted liquor licence fees clarified as a non-supply, limited to liquor licences only.
The Circular clarifies that licence and application fees charged by State Governments for grant of liquor licences for alcoholic liquor for human consumption are treated as not leviable under GST, implementing the GST Council's recommendation by exempting fees for the transitional pre-GST period and by classifying the grant of such licences as neither a supply of goods nor a supply of service; this special dispensation is confined to State-granted liquor licences and does not extend to other licences or privileges for a fee.
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