Categorization of certain activities relating to alcoholic liquor for human consumption as neither supply of goods nor supply of services - 25/2019- State Tax (Rate) - Delhi SGST

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3 (93)/Fin (Rev-I)/2019-20/ DS-VI/620 Dated; 12/12/2019 Notification No 25/2019- State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Governments in which they are 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. 2. This notification shall come into force on the 30 th September, 2019. By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary VI (Finance)