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) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 25/2019- State Tax (Rate) The 30th September, 2019 No. GST/24/2017/Vol-I. -In exercise of the powers conferred by sub-section (2) of section 7 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Governments 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. Kangki Darang Commissioner State Tax, Government of Arunachal Pradesh, Itanagar. 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.