https://www.taxtmi.com/caselaws?id=394160 The authority ruled that the transfer of the business as a going concern to the buyer exempted it from GST as per serial no. 2 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The transfer of the business involving the under-construction project was deemed to qualify as a going concern and therefore exempt from GST as specified in the notification. en-us Thu, 09 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394160 The authority ruled that the transfer of the business as a going concern to the buyer exempted it from GST as per serial no. 2 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The transfer of the business involving the under-construction project was deemed to qualify as a going concern and therefore exempt from GST as specified in the notification. Case-Laws GST Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394160