AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)

AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)Case-LawsGSTAAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a

AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12/2017-CT(R)
Case-Laws
GST
AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a “service by way of transfer of a going concern as a whole or an independent part thereof” and is therefore an exempt supply under Sl. No. 2 of N/N 12/2017-CT(R). It further ruled that the work orders relating to digital asset management, GIS/WebGIS-based monitoring

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