{"id":179,"date":"2016-06-15T15:25:58","date_gmt":"2016-06-15T09:55:58","guid":{"rendered":""},"modified":"2016-06-15T15:25:58","modified_gmt":"2016-06-15T09:55:58","slug":"liability-in-case-of-transfer-of-business","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=179","title":{"rendered":"Liability in case of transfer of business"},"content":{"rendered":"<p>Liability in case of transfer of business<br \/>Section 108<br \/>Bill  <br \/>LIABILITY TO PAY IN CERTAIN CASES<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>CHAPTER- XXII<br \/>\nLIABILITY TO PAY IN CERTAIN CASES<br \/>\n108. Liability in case of transfer of business<br \/>\n(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 w<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21636\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liability in case of transfer of businessSection 108Bill LIABILITY TO PAY IN CERTAIN CASESMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016CHAPTER- XXII LIABILITY TO PAY IN CERTAIN CASES 108. Liability in case of transfer of business (1) Where a taxable person, liable to pay tax under this Act, transfers &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=179\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Liability in case of transfer of business&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-179","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=179"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/179\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}