Liability in case of amalgamation /merger of companies
Section 109
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
109. Liability in case of amalgamation /merger of companies
(1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have suppli
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