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<h1>No GST on Alcoholic Liquor License Fees; Not a Supply of Goods/Services Per Section 7(2) CGST Act 2017.</h1> The Government of India, through Notification No. 25/2019-Central Tax (Rate), declares that the grant of an alcoholic liquor license by State Governments is neither a supply of goods nor a supply of services under Section 7(2) of the CGST Act, 2017. Consequently, no GST is levied on license fees or application fees for alcoholic liquor licenses. This decision follows the recommendation from the 26th Goods and Services Tax Council meeting. The notification is retroactively effective from July 1, 2017, as per Section 118 of the Finance Act, 2022, with no refunds for collected central tax.