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

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..... of State Taxes and Excise, South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commission .....

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..... tion fee, by whatever name it is called, payable for alcoholic liquor for human consumption and that this would apply mutatis mutandis to the demand raised by Service Tax/Excise authorities on license fee for alcoholic liquor for human consumption in the pre-GST era, i.e. for the period from 01-04-2016 to 30-06-2017. 3. Grant of liquor licences by State Government against payment of cons .....

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..... atever name it is called, by State Government as neither a supply of goods nor a supply of service. Therefore, in exercise of powers conferred under sub-section 2 (b) of section 7 of HPGST Act, 2017, Notification No. 25/2019-State Tax (Rate) dated 1st Oct., 2019 has been issued. 5. GST Council further decided in the 37th meeting held on 20.09.2019, to clarify that this special dispensatio .....

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