TaxTMI 
TaxTMI 
Dear Sir,
Liquor License Fee is no supply . Is it retrospective or prospective.
Please clarify ?
Liquor License Fee is no supply . Is it retrospective or prospective.
20 Oct 2019 
12 Replies 
4773 Views Asked by
Liquor licence fee classification: notifications operate prospectively while clarificatory circulars apply retrospectively, debate continues among practitioners.
Notification No.25/2019 implementing the GST Council recommendation that no GST is leviable on licence and application fees for alcoholic liquor is generally treated as effective from its date of issuance and therefore prospective, while clarificatory circulars explaining existing law are commonly regarded as retrospective; practitioners cite earlier Council decisions and some judicial rulings supporting retrospective application, but authoritative resolution remains unsettled. (AI Summary)
Notification No.25/2019 implementing the GST Council recommendation that no GST is leviable on licence and application fees for alcoholic liquor is generally treated as effective from its date of issuance and therefore prospective, while clarificatory circulars explaining existing law are commonly regarded as retrospective; practitioners cite earlier Council decisions and some judicial rulings supporting retrospective application, but authoritative resolution remains unsettled. (AI Summary)