Grant of alcoholic liquor licence not treated as supply for GST purposes; licence and application fees not taxable. The Central Government notifies that the service by way of grant of alcoholic liquor licence, against consideration (licence fee, application fee or by any other name) provided by State Governments in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of service, and that no GST is leviable on such licence or application fees payable for alcoholic liquor for human consumption; the notification is given retrospective effect subject to a no-refund condition for central tax collected.