https://www.taxtmi.com/article/detailed?id=9085 A Business Transfer Agreement transfers a going concern by conveying assets, liabilities, contracts, employees and related items so the purchaser can carry on the same business; where (i) assets are sold as a business operated as a going concern, (ii) the purchaser intends to continue the same business, (iii) a partial transfer is separately operable, and (iv) there is no series of immediate transfers, the transfer qualifies as a going concern and falls within the exemption under Notification No. 12/2017-Central Tax (Rate). en-us Sat, 18 Apr 2020 11:30:47 +0530 Sat, 18 Apr 2020 11:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9085 A Business Transfer Agreement transfers a going concern by conveying assets, liabilities, contracts, employees and related items so the purchaser can carry on the same business; where (i) assets are sold as a business operated as a going concern, (ii) the purchaser intends to continue the same business, (iii) a partial transfer is separately operable, and (iv) there is no series of immediate transfers, the transfer qualifies as a going concern and falls within the exemption under Notification No. 12/2017-Central Tax (Rate). Articles Goods and Services Tax - GST Sat, 18 Apr 2020 11:30:47 +0530 https://www.taxtmi.com/article/detailed?id=9085