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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 grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.</description>
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      <description>The grant of alcoholic liquor licences by State Governments against consideration is to be treated as neither a supply of goods nor a supply of service, implementing the GST Council recommendation; this exemption applies to licence fee and application fee previously taxable under the service regime and is confined to State grants of liquor licences, not extending to other licences or privileges where GST is payable.</description>
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