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    <title>GST is applicable on the transfer of a liquor licence from one person to another</title>
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    <description>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.</description>
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      <description>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.</description>
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