Liability on amalgamation: intercompany supplies during pre-order period count in turnover and attract GST liability.

Supplies or receipts of goods or services between companies during the period from the amalgamation's effective date to the date of the order are included in each company's turnover and are taxable; notwithstanding the retrospective order, the constituent companies are treated as distinct companies up to the date of the order and their registrations are cancelled with effect from that date.

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