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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....ndhra Pradesh Present: Sri. Peeyush Kumar, I.A.S. Circular 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 privile....

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....icences by State Government against payment of consideration in the form 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 applic....