{"id":74593,"date":"2025-12-16T08:19:37","date_gmt":"2025-12-16T02:49:37","guid":{"rendered":""},"modified":"2025-12-16T08:19:37","modified_gmt":"2025-12-16T02:49:37","slug":"aar-exempts-going-concern-transfer-and-jjm-related-pure-services-under-sl-2-and-3-notification-12-2017-ct-r","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74593","title":{"rendered":"AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12\/2017-CT(R)"},"content":{"rendered":"<p>AAR exempts going concern transfer and JJM-related pure services under Sl. 2 and 3, Notification 12\/2017-CT(R)<br \/>Case-Laws<br \/>GST<br \/>AAR held that transfer of assets and liabilities from the transferor to the transferee constitutes a &#8220;service by way of transfer of a going concern as a whole or an independent part thereof&#8221; 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<\/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=95091\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8220;service by way of transfer of a<\/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-74593","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74593","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=74593"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74593\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}