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        GST - States

        GST on license fee charged by the States for grant of Liquor licences to vendors

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        GST on liquor licence fees clarified - states must follow the central circular to ensure uniform implementation of GST rules. The Chief Commissioner directs subordinate tax authorities to follow CBIC Circular No. 121/40/2019 GST (dated 11 October 2019) which clarifies that licence fees charged by the State for grant of liquor vendor licences are subject to GST, and invokes powers under section 168 of the Tripura State GST Act, 2017 to ensure uniform implementation across field formations.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on liquor licence fees clarified - states must follow the central circular to ensure uniform implementation of GST rules.

                                The Chief Commissioner directs subordinate tax authorities to follow CBIC Circular No. 121/40/2019 GST (dated 11 October 2019) which clarifies that licence fees charged by the State for grant of liquor vendor licences are subject to GST, and invokes powers under section 168 of the Tripura State GST Act, 2017 to ensure uniform implementation across field formations.


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