Supply or not - supply of goods or not - transaction of transfer ...

Case Laws GST

April 23, 2022

Supply or not - supply of goods or not - transaction of transfer of business by way of merger of two GST registrations/ distinct persons - merger between distinct persons - the case at hand doesn’t qualify to be a “going concern to another person” as units are holders of the same PAN and they are merely distinct persons - the provisions of Para 4 (c) of Schedule II of CGST Act, 2017 do not apply in this case. Therefore, the impugned supply will be treated only as supply of goods and therefore there is no supply of services in the instant case. - AAR

View Source

← Previous Next →

Supply or not - supply of goods or not - transaction of transfer ...

Case Laws GST

April 23, 2022

You may also like:

Classification of supply - supply of goods or supply of services - transfer of business by way of merger of two registration/distinct person - going concern or not - The...

Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

Determination of quantum of GST - used/ second hand gold jewellery - In the case of applicant dealing in second hand goods and invoicing his supplies as “second hand...

Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under...

Levy of GST - Works contract or not - service of transportation of goods by road to be provided by the company under one of its contracts - Even if the considerations...

Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into...

Nature of supply - Levy of GST - Transfer of an operational outlet - A branch of the same business vertical can be by no stretch of imagination considered as an...

Supply of services or deemed supply - Liaison office - applicant connects businesses in India with business partners in Dubai - intermediary - non-profit organization -...

Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...

Supply or not - transfer of business - going concern or not - Business may be covered under the umbrella of the definition of Service, in accordance to Section 2(102)...

Valuation - transaction value - inclusion of cost / expenditure / supply received on which GST has been paid - Double charging of GST or not - the component of the GST...

Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its...

TP adjustment - consideration paid to the associated enterprise pursuant to the merger of the holding company (i.e. subsidiary of associated enterprise) with the...

Quick Updates: