Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee.

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....ates<br>Himachal Pradesh SGST<br>Himachal Pradesh SGST<br>Government of Himachal Pradesh Excise and Taxation Department No. EXN-F(10)-20/2019 Dated: Shimla-2 1st October, 2019 Notification No. 25/2....

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....her as a supply of goods nor a supply of service, namely:- "Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever na....