Services provided by way of grant of alocoholic liquor licence by State Government shall be treated as neither a supply of goods nor a supply of service - 33446 - FIN-CT 1-TAX- 0043 /2017 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 30th September, 2019 S.R.O. No. - In exercise of the powers conferred by sub-section (2) of section 7 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017), the State Government, on the recommendations of the Goods and Services Tax Council do hereby 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 alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called. [No. 33446 - FIN-CT 1-TAX- 0043 /2017]