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

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..... vices 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 regime also with effect from 1st April, 2016. Tax is required to be paid by the business entities on such service .....

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..... 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 its 37th meeting held on 20.09.2019 further recommended that the decision of the 26th GST Council meeting be implemented by noti .....

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..... ons, where GST is payable. 6. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the Chief Commissioner of State tax. 7. This circular shall be deemed to have been issued on the 11th October, 2019. (Milind Torawane) October, Chief Commissioner of State Tax, Gujarat State, Ahmedabad
Circular, Trade Notice, Public Notice, Instructionsor Offi .....

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