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of <h1>Amalgamated companies taxed as separate entities until merger order date under Kerala GST Ordinance 2017.</h1> When companies undergo amalgamation or merger by court or tribunal order, effective from a date prior to the order, any transactions of goods or services between them during this period are included in their respective turnovers and taxed accordingly. Despite the merger order, the companies are treated as separate entities until the order date, and their registration certificates are canceled from that date under the Kerala Goods and Services Tax Ordinance, 2017.
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