Liability in case of transfer of business.
Section 85
GST – States
LIABILITY TO PAY IN CERTAIN CASES
Rajasthan Goods and Services Tax Act, 2017
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
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