Union Territory Tax Notification (Rate) 25/2019 – Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 25/2019

In exercise of the powers conferred by clause (i) of section 21 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section
(2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central 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 liquor licence, against consideration in the form
of licence fee or application fee or by whatever name it is called.”