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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&#039;s grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council&#039;s recommendation.</description>
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      <description>The State Government&#039;s grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council&#039;s recommendation.</description>
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