Section 127 – Draft-Bills-Reports – LIABILITY TO PAY IN CERTAIN CASES – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 127 – 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 taxable person and the person to
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