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<h1>State Governments' Alcoholic Liquor License Grant Exempt from GST, Effective Retroactively from July 2017; No Refunds Issued.</h1> The notification clarifies that the grant of an alcoholic liquor license by State Governments, when acting as public authorities, is neither a supply of goods nor a supply of service under the IGST Act and CGST Act. This decision, effective retrospectively from July 1, 2017, aligns with the 26th GST Council meeting's recommendation that no GST should be levied on license fees or application fees for alcoholic liquor for human consumption. It specifies that no refunds will be issued for integrated tax already collected.