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of <h1>Tamil Nadu GST Act: Alcohol License Fees Not Classified as Goods or Services Supply by State Government.</h1> The Government of Tamil Nadu, through a notification under the Tamil Nadu Goods and Services Tax Act, 2017, declares that certain activities undertaken by the State Government as public authorities will not be considered as a supply of goods or services. Specifically, the service involving the grant of alcoholic liquor licenses, in exchange for a fee or similar consideration, is excluded from being classified as a supply of goods or services. This decision follows recommendations from the relevant council and is formalized by the Principal Secretary to the Government.
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