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

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..... , Gandhinagar, Bengaluru-560009, Dated: 14-10-2019 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-26/2019-20 Subject- GST on license fee charged by the States for grant of Liquor licences to vendors- reg. Services provided by the Government to business entities including by way of grant of privileges, licences, mining rights, natural r .....

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..... e 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 application fee, .....

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..... the 37th meeting held on 20.09.2019, to clarify that this special dispensation applies only to supply of service by way of grant of liquor licenses by the State Governments as an agreement between the Centre and States and has no applicability or precedence value in relation to grant of other licenses and privileges for a fee in other situations, where GST is payable. 6. Difficulty, .....

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