Circular 121/40/2019 - Central Tax

Date: October 11, 2019

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Subject

Clarification related to supply of grant of alcoholic liquor license

Content

Services proved by the Government to business entities including by way of grant of  privileges, licences, mining rights, natural resources such as spectrum etc. against payment of  consideration in the form of fee, royalty etc. are taxable under GST. Same was the position under  Service Tax regime also with effect from 1st April, 2016. Tax is required to be paid by the  busine…

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