https://www.taxtmi.com/circulars?id=63167 The Circular clarifies that licence and application fees charged by State Governments for grant of liquor licences for alcoholic liquor for human consumption are treated as not leviable under GST, implementing the GST Council's recommendation by exempting fees for the transitional pre-GST period and by classifying the grant of such licences as neither a supply of goods nor a supply of service; this special dispensation is confined to State-granted liquor licences and does not extend to other licences or privileges for a fee. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 13 Nov 2019 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63167 The Circular clarifies that licence and application fees charged by State Governments for grant of liquor licences for alcoholic liquor for human consumption are treated as not leviable under GST, implementing the GST Council's recommendation by exempting fees for the transitional pre-GST period and by classifying the grant of such licences as neither a supply of goods nor a supply of service; this special dispensation is confined to State-granted liquor licences and does not extend to other licences or privileges for a fee. Circulars GST - States Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63167