GST - license fee charged by the States for grant of Liquor licences to vendors- Neither supply of Goods nor supply of Services – Not taxable

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....ular No. 121/40/2019 (Central) /43/2019(State) CCW/GST/74/2015 Dated: 18-11-2019. Sub: - GST - license fee charged by the States for grant of Liquor licences to vendors- Neither supply of Goods nor supply of Services - Not taxable- Reg. Services proved by the Government to business entities including by way of grant of privileges, licences, mining rights, natural resources such as spectrum et....

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....m of licence fee, application fee etc. was a taxable service under Service Tax, therefore to implement GST Council's recommendation, Central Government decided to exempt service provided or agreed to be provided by way of grant of liquor licence by the State Government, against consideration in the form of licence fee or application fee, by whatever name called, during the period from 01.04.2016 t....