TaxTMI 
TaxTMI 
Whether GST is applicable on the transfer of a liquor licence from one person to another, where the transfer is between two private individuals and there is no involvement of the Government?
GST is applicable on the transfer of a liquor licence from one person to another
20 Feb 2026 
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GST on transfer of liquor licence can be taxable or non taxable depending on government grant versus private sale.
A State grant of an alcoholic liquor licence against a licence or application fee is treated as neither supply of goods nor services and thus non taxable; by contrast, a subsequent private transfer or sale of an existing licence involving commercial consideration paid to the seller can attract GST depending on contractual terms, identity of payor/payee, and service classification. (AI Summary)
A State grant of an alcoholic liquor licence against a licence or application fee is treated as neither supply of goods nor services and thus non taxable; by contrast, a subsequent private transfer or sale of an existing licence involving commercial consideration paid to the seller can attract GST depending on contractual terms, identity of payor/payee, and service classification. (AI Summary)