Categorization of certain activities relating to alcoholic liquor for human consumption as neither supply of goods nor supply of services

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....2019 Sikkim SGST<br>GST - States<br>Sikkim SGST<br>Sikkim SGST<br>GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 25/2019 - State Tax....

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....e treated neither 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 ....