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    <title>NO GST ON GRANT OF ALCOHOLIC LIQUOR LICENSE</title>
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    <description>Grant of alcoholic liquor licences by State Governments against licence or application fees is declared neither a supply of goods nor a supply of services; notifications to that effect have been given retrospective effect to 1 July 2017 across CGST, IGST and UTGST, and the Finance Bill provisions provide that taxes already collected in the retrospective period shall not be refunded while removing such licence fees from GST liability.</description>
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