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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Levy of CGST/SGST Act - merger of entities - merger of his ...


Proprietorship Merger with Private Company Not Supply of Goods Under CGST/SGST; Transfer Unused Input Tax Credit Allowed.

February 19, 2019

Case Laws     GST     AAR

Levy of CGST/SGST Act - merger of entities - merger of his proprietorship firm as a going concern with a private limited company - the same stands excluded from the scope of supply of goods - un-utilized input tax credit can be transferred in case of merger.

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