Notification under section 7(2) of RGST Act, 2017 for liquor licence - F.12(46)FD/Tax/2017-Pt-IV -72 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 30, 2019 In exercise of the powers conferred by sub-section (2) of section 7 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Government in which the Government is engaged as public authority, 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. [F.12(46)FD/Tax/2017-Pt-IV -72] By Order of the Governor, (NISHANT JAIN) Joint Secretary to the Government