No, section 9(1) which is the charging provision for levy and collection of tax on intra State supplies excludes supply of alcoholic liquor for human consumption. Further, in terms of Section 9(2), tax on supply of petroleum crude, high speed diesel, motor spirit, natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council. Accordingly, supply of alcoholic liquor for human consumption is not liable to tax under the CGST Act,2017.
(ICAI FAQ PUBLICATION 06-09-2017 LEVY AND COLLECTION: FAQ NO. 19)