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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>The GST Council and Central Government implemented a recommendation excluding licence and application fees for State granted alcoholic liquor licences from GST by treating the grant as neither a supply of goods nor a supply of service; this special dispensation is limited to State liquor licences, does not apply to other fee based licences or privileges, and addresses earlier pre GST/early GST demands while directing reporting of implementation difficulties to the Commissioner.</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>The GST Council and Central Government implemented a recommendation excluding licence and application fees for State granted alcoholic liquor licences from GST by treating the grant as neither a supply of goods nor a supply of service; this special dispensation is limited to State liquor licences, does not apply to other fee based licences or privileges, and addresses earlier pre GST/early GST demands while directing reporting of implementation difficulties to the Commissioner.</description>
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