Liability in case of transfer of business
Section 127
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
CHAPTER- XXIV
LIABILITY TO PAY IN CERTAIN CASES
127. 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 taxabl
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