Service by way of grant of alcoholic liquor licence treated neither as supply of goods nor supply of service. The grant of an alcoholic liquor licence for consideration in the form of licence fee, application fee, or by any other name shall be treated neither as a supply of goods nor as a supply of service when undertaken by the State Government as a public authority under sub section (2) of section 7 of the Nagaland Goods and Services Tax Act, 2017.