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 - GO. Ms. No. 25/2019-Puducherry GST (Rate) - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [ GO. Ms. No. 25/2019-Puducherry GST (Rate), Puducherry, dated 1 st October 2019 ] NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 7 of the Puducherry Goods and services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, 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. (By order of the Lieutenant-Governor) ASHOK KUMAR, I.A.S., Secretary to Government (Finance).