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 Telangana Goods and Services Tax Act, 2017 - 25/2019 – State Tax (Rate) - Telangana SGST

GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms No.7 Date : 29.01.2020 NOTIFICATION No. 25/2019 State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the Telangana Goods and Services Tax Act, 2017 (Act.No.23 of 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. 2. This notification shall come into force with effect from the 1st day of October, 2019. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) SOMESH KUMAR CHIEF SECRETARY SPECIAL CHIEF SECRETARY TO GOVERNMENT