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    <title>GST - license fee charged by the States for grant of Liquor licences to vendors- Neither supply of Goods nor supply of Services – Not taxable</title>
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    <description>License fees and application fees charged by State Governments for granting alcoholic liquor licences are treated as neither a supply of goods nor a supply of services for GST purposes and thus not taxable. This follows GST Council recommendations and implementing notifications, and the exclusion is limited to State grants of liquor licences and does not apply to other fee-based licences or privileges where GST remains payable.</description>
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      <description>License fees and application fees charged by State Governments for granting alcoholic liquor licences are treated as neither a supply of goods nor a supply of services for GST purposes and thus not taxable. This follows GST Council recommendations and implementing notifications, and the exclusion is limited to State grants of liquor licences and does not apply to other fee-based licences or privileges where GST remains payable.</description>
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