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 ca

GST – 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

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