Central Tax Notifications (Rate)

CGST Notification rate 25/2019

In exercise of the powers conferred by 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 alcoholic liquor licence, against consideration in
the form of licence fee or application fee or by whatever name it is called.”