Notifies that the following activities or transactions undertaken by the State Governments Service by way of grant of liquor licence, against consideration in the form of licence fee or application fee. - S.O. 371 - 25/2019-State Tax (Rate) - Bihar SGST

Commercial Tax Department Notification The 30th September 2019 Notification No. 25/2019-State Tax (Rate) S.O. 371, Dated 30th September 2019 -In exercise of the powers conferred by sub-section (2) of section 7 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Governments, shall be treated neither as a supply of goods nor a supply of service, namely:- Service by way of grant of liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called. (File No. Bikri kar/GST/vividh-21/2017 (Part-7) 25)] By the order of Governor of Bihar, Dr. Pratima, Commissioner State Tax-cum-Secretary.