Categorization of certain activities relating to alcoholic liquor for human consumption as neither supply of goods nor supply of services - S.R.O. No. 844/2019 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P)No.181/2019/TAXES. Dated, Thiruvananthapuram, 8th November, 2019 22nd Thulam, 1195 S. R. O. No. 844/2019 In exercise of the powers conferred by sub-section (2) of section 7 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Government of Kerala, 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 be deemed to have come into force with effect from the 1st day of October, 2017. By order of the Governor, MANOJ JOSHI., Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendation of the Council, the Government have decided to notify grant of liquor license by Government of Kerala against payment of license fee as a no supply to remove implementational ambiguity on the subject. The notification is intended to achieve the above object.