Notification on Alcoholic Liquor License:

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.