Liability in case of transfer of business.

Section 85 – Acts – LIABILITY TO PAY IN CERTAIN CASES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 85 – CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES Liability in case of transfer of business. 85. (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 whom the business is so transferred shall, jointly and severally, be l

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