TMI BlogGST on license fee charged by the States for grant of Liquor licences to vendorsX X X X Extracts X X X X X X X X Extracts X X X X ..... i, Dated the 11th October, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject GST on license fee charged by the States for grant of Liquor licences to vendors - reg. Services proved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. for the period from 01-04-2016 to 30-06-2017. 3. Grant of liquor licences by State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2019 has been issued. 5. GST Council further decided in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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