Seeks to notify that Service by way of grant of alcoholic liquor licence by the State Governments against consideration shall be treated as no supply u/s 7(2) - 25/2019-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1704-F.T. Dated, Howrah, the 30th day of September, 2019 No. 25/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council is pleased hereby to notify that the following activities or transactions undertaken by the State Government in which it is 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. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal