https://www.taxtmi.com/circulars?id=71381 Licence fees and application fees paid for State Government licences relating to alcoholic liquor for human consumption are not subject to GST. State grants of such licences are treated as neither a supply of goods nor a supply of services. The corresponding service of granting liquor licences was exempt from service tax for the pre-GST period from 1 April 2016 to 30 June 2017. This special treatment is limited to liquor licences; other governmental licences, privileges and rights granted for consideration remain taxable, generally under reverse charge. en-us Thu, 07 Nov 2019 00:00:00 +0530 Mon, 21 Sep 2026 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71381 Licence fees and application fees paid for State Government licences relating to alcoholic liquor for human consumption are not subject to GST. State grants of such licences are treated as neither a supply of goods nor a supply of services. The corresponding service of granting liquor licences was exempt from service tax for the pre-GST period from 1 April 2016 to 30 June 2017. This special treatment is limited to liquor licences; other governmental licences, privileges and rights granted for consideration remain taxable, generally under reverse charge. Circulars GST - States Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71381