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) - Jharkhand SGST

COMMERCIAL TAXES DEPARTMENT Notification No. -25/2019 State Tax (Rate) S.O. No- 93 Dated- 1st November, 2019 -- In exercise of the powers conferred by sub-section (2) of section 7 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Government 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 be deemed to be effective from 1st day of October, 2019. [File.No Va Kar / GST / 03/ 2019] By the order of the Governor of Jharkhand, Prashant Kumar, Secretary-cum-Commissioner. Explanation. - This notification is being issued to implement the recommendation of the 26th Goods and Services Tax council meeting held on the 10th March, 2018 that no GST shall be leviable on licence fee and application fee, by whatever name it is called, payable for alcoholic liquor for human consumption.