Notification under section 7(2) to notify the grant of alcoholic liquors licence neither a supply of goods nor a supply of service under the HGST Act, 2017 - 92/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 1st October, 2019 No. 92/GST-2.- In exercise of the powers conferred by sub-section (2) of section 7 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby notifies that the following activities or transactions undertaken by the State Governments in which they are engaged as public authorities, shall be treated neither as a supply of goods nor as a supply of services, namely:- Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called. SANJEEV KAUSHAL, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department