Notification under section 7(2) to notify the grant of alcoholic liquors licence neither a supply of goods nor a supply of service under the MPGST Act, 2017 - F A 3-39/2019/1/V (83) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 22nd November 2019 No. F A 3-39/2019/1/V (83) - In exercise of the powers conferred by sub-section (2) of section 7 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 license, against consideration in the form of license fee or application fee or by whatever name it is called. 2. This notification shall deemed to have come into effect on the 1 st day of October, 2019. By Order and in the name of the Governor of Madhya Pradesh, HARSHIKA SINGH, Dy. secy.