Activities of giving liquor licence by State Government as public authority is under section 7(2) under GGST. - 25/2019-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No.25/2019-State Tax (Rate) Dated the 30th September, 2019 No.(GHN-95)GST-2019/S.7(2)(3)-TH:- In exercise of the powers conferred by sub-section (2) of section 7 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 a supply of service, 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. 2. This notification shall come into force with effect from the 1st day of October, 2017. By order and in the name of Governor of Gujarat, C J Mecwan Joint Secretary to Government.