Liability in case of transfer of business
Section 108
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
CHAPTER- XXII
LIABILITY TO PAY IN CERTAIN CASES
108. Liability in case of transfer of business
(1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, the taxable person and the person to w
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