Grant of liquor licence not a supply - licence and application fees excluded from GST when charged by the State. Grant of alcoholic liquor licences by State Governments, where consideration is received as a licence fee or application fee by whatever name, is neither a supply of goods nor a supply of service for purposes of the Union Territory Goods and Services Tax Act read with the Central Goods and Services Tax Act; this implements the GST Council recommendation excluding licence and application fees for alcoholic liquor from GST when undertaken by the State as a public authority, and the notification has retrospective effect subject to a bar on refunds of tax already collected.