Service by grant of alcoholic liquor licence treated as neither supply of goods nor supply of service under GST. The notification provides that service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee, when undertaken by the State Government as a public authority, shall be treated neither as a supply of goods nor as a supply of service, implementing the GST Council recommendation that licence and application fees for alcoholic liquor for human consumption are not leviable to GST.