Issuing Authority:
Central Government under CGST Act, 2017.
Date of Notification:
Effective from the recommendation of the 26th GST council meeting on 10th March, 2018.
Affected Activities:
Grant of alcoholic liquor license by State Governments.
Classification:
Neither a supply of goods nor a supply of service.
Consideration:
License fee or application fee exempt from GST.
Purpose:
Implementation of GST council's decision to exempt alcoholic liquor license fees from GST.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.