25-2019 RATE
S.R.O. No. 335/2019— In exercise of the powers conferred by sub-section (2) of section 7
of the Odisha Goods and Services Tax Act, 2017 (Odisha Act of 2017), the State Government, on
the recommendations of the Goods and Services Tax Council do hereby notify that the following
activities or transactions undertaken by the State Government, shall be treated neither as a supply of
goods nor a supply of service, namely:—
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1893 CUTTACK, MONDAY, SEPTEMBER 30 , 2019 / ASW INA 8, 1941
FINANCE DEPARTMENT
NOTIFICATON
The 30th September, 2019
“Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called. ”
[No.33446–FIN-CT1-TAX-0043/2017/FIN.] By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to the Government
Printed and published by the Director, Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 1224-173+300
