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

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....missioners 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 resources such as spectrum etc. against payment of consideration in the form of fee, royalty ....

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....er 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 whatever name called, during the period from 01.04.2016 to 30.06.2017. Clause No. 117 of Finance (No. 2) Act, 20....