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The GST Council by its 26th meeting dated 10.03.2018 decided that GST/Service Tax could not be levied on license fee and application fee called by whatever name for alcoholic liquor for human consumption.

Levy of GST — Pursuant to previous orders during the pendency of the proceedings in hand, the GST Council by its 26th meeting dated 10.03.2018 decided that GST/Service Tax could not be levied on license fee and application fee called by whatever name for alcoholic liquor for human consumption. The Central Government accepted the GST Council’s decision dated 31.07.2018. The challenge to the relevant provisions of law has been rendered moot. Writ petition disposed of accordingly. — Jagatjit Industries Limited & Anr Vs. Union of India & Ors. [2018] 3 TAXLOK.COM 09 (Delhi)

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