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This query is : Resolved 

19 November 2021 An individual, dealing in automobile parts, registered under GST, has got a licence to operate a beer bar and is required to make payment of licence fee every month to the state government. The sale of alcoholic liquor for human consumption is not liable to GST. The Beer Bar is not selling any food but serving packaged snacks, soda and drinking water free of cost as complimentary to its customers.

Please advise applicability of GST under reverse-charge mechanism on licence fee. Also advise whether free supply of snacks, soda and drinking water would amount to supply of taxable service as the bar is not charging separately for these items

19 November 2021 GST is not payable on services provided by way of grant of alcoholic liquor licence against licence fees collected by the State Government.
GST not applicable on such free supply.

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