Categorization of liquor licence grant as non-supply under GST clarifies tax treatment for State-issued licences and fees. The State Government, on the GST Council's recommendation and under the Andhra Pradesh GST Act, notifies that the grant of an alcoholic liquor licence against licence fee, application fee or any consideration by whatever name, when undertaken by the State as a public authority, shall be treated neither as a supply of goods nor as a supply of services, thereby excluding such licence-issuing fees from the scope of supply under the GST framework.