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    <title>West Bengal Advance Ruling dated 29.06.2020 -Mansi Oils and Grains Private Limited-Registration under GST for Liquidator under IBC</title>
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    <description>Sale of corporate assets by a liquidator under insolvency proceedings is a taxable supply under GST and attracts HSN-based classification and rates; the liquidator must obtain GST registration to effect such disposals, and where an insolvency professional is registered as the authorized person that registration continues with suitable amendment if the authorized person or status changes, in line with relevant notifications and circulars.</description>
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