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    <title>GST on license fee charged by the States for grant of Liquor licences to vendors</title>
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    <description>GST liability on fees for State grants of alcoholic liquor licences was initially taxable under the reverse charge mechanism; the GST Council and subsequent legislative and administrative measures exempted transitional-period fees and directed treating State grants of alcoholic liquor licences as neither a supply of goods nor a supply of service, with the clarification that this treatment applies only to State-issued alcoholic liquor licences and not to other licence fees.</description>
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      <title>GST on license fee charged by the States for grant of Liquor licences to vendors</title>
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      <description>GST liability on fees for State grants of alcoholic liquor licences was initially taxable under the reverse charge mechanism; the GST Council and subsequent legislative and administrative measures exempted transitional-period fees and directed treating State grants of alcoholic liquor licences as neither a supply of goods nor a supply of service, with the clarification that this treatment applies only to State-issued alcoholic liquor licences and not to other licence fees.</description>
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