GST - license fee charged by the States for grant of Liquor licences to vendors- Neither supply of Goods nor supply of Services – Not taxable

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..... lar No. 121/40/2019 (Central) /43/2019(State) CCW/GST/74/2015 Dated: 18-11-2019. Sub: - GST - license fee charged by the States for grant of Liquor licences to vendors- Neither supply of Goods nor supply of Services - Not taxable- 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 .....

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..... 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, by whatever name called, during the period from 01.04.2016 to .....

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..... 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, if any, in implementation of the above instructions may please be brought to the notice of the Chief Commissioner o .....

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