Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of Uttar Pradesh GST Act, 2017 - KA.NI-2-1521/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification No. KA.NI-2-1521/XI-9(47)/17-U.P. Act-1-2017-Order-(63)-2019, dated 15 November, 2019: NOTIFICATION KA.NI-2-1521/XI-9(47)/17-U.P. Act-1-2017-Order-(63)-2019 Lucknow : Dated : 15 November, 2019 In exercise of the powers conferred by sub-section (2) of section 7 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act No. 1 of 2017), the Governor, 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 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 have come into force with effect from 1 st October, 2019. By Order (Alok Sinha) Apar Mukhya Sachiv Explanation This notification is being issued to implement the recommendation of the 26 th Goods and Services Tax council meeting held on the 10 th 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