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

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..... charged by the States for grant of Liquor licences to vendors. No. CT/GST-15/Pt-I/2017/187.- 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 etc. are taxable under GST. Same was the position under Service Tax regim .....

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..... 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, by whatever name called, during the period from 01.04.2016 to 30.06.2017. Clause No. 117 of Finance (No. 2) Act, 2019 may be referred in this regard. 4. GST Council in .....

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..... 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. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 7. Difficulties, if any, in implementation of the above instructions may be brought to the notice of t .....

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