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 UKGST Act, 2017 - 956/2019/10(120)/XXVII(8)/2019/CTR-25 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 956/2019/10(120)/XXVII(8)/2019/CTR-25 Dehradun : Dated: 14 November, 2019 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; Now, THEREFORE, In exercise of the powers conferred by sub-section (2) of section 7 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council is pleased to allow to notify that the following activities or transactions undertaken by the State Government, 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. 2. This notification shall come into force with effect from the 1 st day of October, 2019. (Amit Singh Negi) Secretary