PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT No. 16

OF 2017) - SECTION 7 (2) - CATEGORIZATION OF CERTAIN ACTIVITIES RELATING

TO ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION AS NEITHER SUPPLY OF

GOODS NOR SUPPLY OF SERVICES.

[G.O.Ms.No.460, Revenue (Commercial Taxes-II), 6^th November, 2019.]

NOTIFICATION

In exercise of the powers conferred by sub-section (2) of section 7 of the Andhra Pradesh

Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government, on the

recommendations of the Goods and Services Tax 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

licence fee or application fee or by whatever name it is called.”

Published and Uploaded by the Commissioner of Printing, Government of Andhra Pradesh at

Government Regional Press, Vijayawada, www.apegazette.cgg.gov.in

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

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Registered No. HSE-49/2016

No.787

AMARAVATI, THURSDAY, NOVEMBER 7, 2019

G.677

NOTIFICATIONS BY GOVERNMENT

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