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    <title>Categorization of certain activities relating to alcoholic liquor for human consumption as neither supply of goods nor supply of services</title>
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    <description>The State Government, on the GST Council&#039;s recommendation and under the Andhra Pradesh GST Act, notifies that the grant of an alcoholic liquor licence against licence fee, application fee or any consideration by whatever name, when undertaken by the State as a public authority, shall be treated neither as a supply of goods nor as a supply of services, thereby excluding such licence-issuing fees from the scope of supply under the GST framework.</description>
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      <description>The State Government, on the GST Council&#039;s recommendation and under the Andhra Pradesh GST Act, notifies that the grant of an alcoholic liquor licence against licence fee, application fee or any consideration by whatever name, when undertaken by the State as a public authority, shall be treated neither as a supply of goods nor as a supply of services, thereby excluding such licence-issuing fees from the scope of supply under the GST framework.</description>
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