Non-supply classification of liquor licence fees removes GST liability on licence and application fees for public authority grants. The State Government notification treats service by way of grant of alcoholic liquor licence, charged as licence fee or application fee by State Governments acting as public authorities, as neither supply of goods nor supply of service, thereby removing such licence- and application-fee receipts from the scope of GST under the Sikkim GST Act, pursuant to the statutory power under section 7(2) and the GST Council recommendation.