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<h1>Kerala GST Act: Liquor License Fees Not Classified as Goods or Services, Effective Retroactively from October 1, 2017.</h1> The Government of Kerala, under the Kerala State Goods and Services Tax Act, 2017, has issued a notification stating that the activity of granting liquor licenses by the government, in exchange for a license fee or any similar fee, is categorized as neither a supply of goods nor a supply of services. This classification aims to clarify any implementation ambiguities regarding the taxation of such transactions. This notification is retroactively effective from October 1, 2017, and was issued following the recommendations of the Council.