Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of KGST Act, 2017 - 25/2019 No. FD 48 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (25/2019) No. FD 48 CSL, 2017, Bengaluru, dated: 30.09.2019 In exercise of the powers conferred by sub-section (2) of Section 7 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council, hereby notifies that the following activities or transactions undertaken by the Government, 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 1 st day of October, 2017. By Order and in the name of the Governor of Karnataka, K. SAVITHRAMMA Under Secretary to Government, Finance Department (C.T.- 1).