{"id":74261,"date":"2025-10-30T08:22:06","date_gmt":"2025-10-30T02:52:06","guid":{"rendered":""},"modified":"2025-10-30T08:22:06","modified_gmt":"2025-10-30T02:52:06","slug":"transfer-of-specific-construction-unit-as-going-concern-sac-997119-attracts-18-gst-but-exempt-under-notification-no-12-2017-ct-entry-no-2","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74261","title":{"rendered":"Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12\/2017-CT (Entry No.2)"},"content":{"rendered":"<p>Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12\/2017-CT (Entry No.2)<br \/>Case-Laws<br \/>GST<br \/>The AAR concluded that the proposed transfer of the specific construction-unit by the Applicant to the Transferee constitutes a transfer of a business\/going concern rather than addressing the undefined concept of &#8220;slump sale.&#8221; The supply, when characterized as a going concern, falls under SAC 997119 and ordinarily attracts GST at 18<\/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\/highlights?id=93702\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12\/2017-CT (Entry No.2)Case-LawsGSTThe AAR concluded that the proposed transfer of the specific construction-unit by the Applicant to th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74261","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74261","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=74261"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74261\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}