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of <h1>Jammu & Kashmir: Alcohol License Grant Exempt from Goods/Services Classification u/s 7(2) of GST Act 2017.</h1> The Government of Jammu and Kashmir, through Notification SRO-631 dated October 22, 2019, declares that the grant of an alcoholic liquor license is neither a supply of goods nor a supply of service under Section 7(2) of the Jammu and Kashmir Goods and Services Tax Act, 2017. This decision, based on recommendations from the Council, specifies that activities or transactions conducted by the State Government as public authorities, such as granting alcoholic liquor licenses for a fee, are exempt from being classified as goods or services. The notification is issued by the Finance Department.
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