https://www.taxtmi.com/circulars?id=71265 Government services supplied to business entities for consideration, including grants of licences and privileges, are generally taxable under GST through reverse charge. State Government grants of licences for alcoholic liquor for human consumption against licence or application fees are, however, treated as neither a supply of goods nor a supply of services. The corresponding pre-GST service was exempted from Service Tax for the relevant period. This special dispensation is limited to alcoholic liquor licences and does not apply to other fee-based licences or privileges. en-us Mon, 13 Jul 2020 00:00:00 +0530 Fri, 11 Sep 2026 12:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71265 Government services supplied to business entities for consideration, including grants of licences and privileges, are generally taxable under GST through reverse charge. State Government grants of licences for alcoholic liquor for human consumption against licence or application fees are, however, treated as neither a supply of goods nor a supply of services. The corresponding pre-GST service was exempted from Service Tax for the relevant period. This special dispensation is limited to alcoholic liquor licences and does not apply to other fee-based licences or privileges. Circulars GST - States Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71265