Liquor licence grant treated outside GST supply under Uttar Pradesh law for licence fee and application fee. Grant of liquor licence by the State Government, when undertaken as a public authority and supported by licence fee or application fee, is treated neither as a supply of goods nor as a supply of service under the Uttar Pradesh Goods and Services Tax Act, 2017. The notification applies to the service by way of grant of liquor licence against consideration described as licence fee, application fee, or any equivalent name, and is stated to operate from 1 October 2019.