https://www.taxtmi.com/caselaws?id=379055 The Authority ruled that the transfer of the Sitarganj Business qualified as a going concern and was exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The decision was based on the operational nature of the business being transferred, the continuity of business operations, and the intention of the purchaser to continue the same business, in line with international guidelines. The ruling emphasized the specific circumstances of the case and the applicability of the exemption provision to the transaction. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379055 The Authority ruled that the transfer of the Sitarganj Business qualified as a going concern and was exempt from GST under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The decision was based on the operational nature of the business being transferred, the continuity of business operations, and the intention of the purchaser to continue the same business, in line with international guidelines. The ruling emphasized the specific circumstances of the case and the applicability of the exemption provision to the transaction. Case-Laws GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379055