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

..... elhi, 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- 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. a .....

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..... icence 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 30.0 .....

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..... y 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 the implementation of this Circular may be brought to the notice of the Board. Yours Faithfully, (Shashikant Mehta) OS .....

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