GST on license fee charged by the States for grant of Liquor licences to vendors

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.... 27.12.19 To, The Additional Commissioner  Joint Commissioners Deputy Commissioners: Assistant Commissioners  State Tax Officers Subject :  GST on license fee charged by the States for grant of Liquor licences to vendors-reg. Services proved by the Government to business entities including by way of grant of privileges, licences, mining rights, natural resour....

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....nt 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, Government of Jharkhand 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 wh....