Activities of giving liquor licence by State Government as public authority is under section 7(2) under GGST.

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..... Notifications - Gujarat SGST - NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No.25/2019-State Tax (Rate) Dated the 30th Septemb .....

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..... , 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 ap .....

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