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        Case ID :
        GST

        Supply or not - transfer of business - going concern or not -...

        Airports Authority's Business Transfer to SPV Classified as Going Concern, Exempt from GST under Notification 12/2017-CT(R.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Supply or not - transfer of business - going concern or not - Business may be covered under the umbrella of the definition of Service, in accordance to Section 2(102) CGST Act and the activity of transfer of business is in the nature of supply. - the business arrangement between AAI and SPV vide Concession Agreement dated 16.01.2021 is squarely covered under transfer of going concern. - the transfer of business by Airports Authority of India to M/s AJAIL (SPV) is transfer of a 'going concern' and the same is not covered in clause 4 of schedule II of CGST Act. - The subject Supply is covered at Entry No. 2 of Notification 12/2017-CT(R) - Exempted from GST - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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