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 J & K Goods and Services Tax Act, 2017 - SRO- 631 - Jammu and Kashmir SGST

GOVERNMENT OF JAMMU AND KASHMIR CIVIL SECRETARIAT-FINANCE DEPARTMENT Notification Srinagar, the 22nd October, 2019. SRO- 631 .- In exercise of the powers conferred by sub-section (2) of section 7 of Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017) the State Government 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 alcoholic liquor licence against consideration in the form of licencec fee or application fee or by whatever nameit is called By order of the Government of Jammu and Kashmir. (Sd.) DR. ARUN KUMAR MEHTA, IAS, Financial Commissioner, Finance Department.