https://www.taxtmi.com/circulars?id=71747 GST does not apply to licence fees or application fees for State Government grants of alcoholic liquor licences for human consumption. Such grants are treated as neither a supply of goods nor a supply of services under the Tamil Nadu GST framework. The corresponding relief extends to the service-tax period from 1 April 2016 to 30 June 2017. The dispensation is limited to liquor licences; other Government licences, privileges, mining rights, spectrum and similar rights granted for consideration remain taxable, ordinarily under reverse charge. en-us Fri, 20 Dec 2019 00:00:00 +0530 Mon, 26 Oct 2026 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71747 GST does not apply to licence fees or application fees for State Government grants of alcoholic liquor licences for human consumption. Such grants are treated as neither a supply of goods nor a supply of services under the Tamil Nadu GST framework. The corresponding relief extends to the service-tax period from 1 April 2016 to 30 June 2017. The dispensation is limited to liquor licences; other Government licences, privileges, mining rights, spectrum and similar rights granted for consideration remain taxable, ordinarily under reverse charge. Circulars GST - States Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71747