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<h1>Sikkim Exempts Alcohol License Fees from GST: Activities Not Considered Supply of Goods or Services under SGST Act 2017.</h1> The Government of Sikkim, through the Commercial Taxes Division, issued a notification under the Sikkim Goods and Services Tax Act, 2017. It declares that activities related to the grant of alcoholic liquor licenses, where fees are charged, will not be considered as a supply of goods or services. This decision follows the recommendations from the 26th Goods and Services Tax Council meeting, which concluded that no GST will be applicable on fees associated with alcoholic liquor licenses.