Liquor License Fee is no supply . Is it retrospective or prospective.

[Rajendra Prasad]

Dear Sir,

Liquor License Fee is no supply . Is it retrospective or prospective.

Please clarify ?

AI Summary

Liquor License Fee Under GST: Debate on Whether Notification Applies Retrospectively or Prospectively from October 1, 2019. The discussion revolves around whether a liquor license fee under GST is applicable retrospectively or prospectively. Participants generally agree that the notification, lacking a specified effective date, applies prospectively from its issuance on October 1, 2019. Some argue that circulars are typically retrospective unless specified otherwise. The debate references a GST Council decision from March 2018, which recommended no GST on license fees for alcoholic liquor, but the notification itself does not specify this date. Legal precedents and court decisions are mentioned, supporting the view that the notification applies prospectively, despite earlier council recommendations.