https://www.taxtmi.com/forum/issue?id=115556 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. en-us Sun, 20 Oct 2019 18:37:16 +0530 Thu, 23 Jan 2025 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115556 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. Discussion-Forum GST Sun, 20 Oct 2019 18:37:16 +0530 https://www.taxtmi.com/forum/issue?id=115556