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of <h1>Section 109 GST Law: Merged Companies' Transactions Pre-Order Date Taxed; Treated as Distinct Entities Until Order Date.</h1> Section 109 of the Model GST Law addresses the liability of companies involved in amalgamation or merger. When companies are merged by a court, tribunal, or government order, effective from a date prior to the order, any transactions between these companies during this period are included in their turnover and taxed accordingly. Despite the merger order, these companies are treated as distinct entities under the Act until the order date, and their registration certificates may be canceled from that date. Terms not defined in this section are as per the Companies Act, 2013.
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