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 Chhattisgarh Goods and Services Tax Act, 2017 - 25/2019 State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 25/2019 State Tax (Rate) Naya Raipur, Atal Nagar, dated : 30.09.2019 No. F-10-39/2019/CT/V(96) In exercise of the powers conferred by sub-section (2) of section 7 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, 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.ss By order and in the name of the Governor of Chhattisgarh, (Reena Babasaheb Kangale) Secretary