https://www.taxtmi.com/caselaws?id=396676 The case involved the transfer of a business unit from Andhra Pradesh to Karnataka, deemed as a supply of services under the CGST Act, 2017. The transfer qualified as a service under Notification No.12/2017, being nil-rated for tax purposes. The Authority allowed the transfer of unutilized Input Tax Credit (ITC) from the Andhra Pradesh unit to the Karnataka unit, in accordance with relevant provisions. The ruling clarified the legal aspects and permitted the applicant to proceed with the transfer and filing requirements. en-us Mon, 24 Feb 2020 00:00:00 +0530 Wed, 18 Nov 2020 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396676 The case involved the transfer of a business unit from Andhra Pradesh to Karnataka, deemed as a supply of services under the CGST Act, 2017. The transfer qualified as a service under Notification No.12/2017, being nil-rated for tax purposes. The Authority allowed the transfer of unutilized Input Tax Credit (ITC) from the Andhra Pradesh unit to the Karnataka unit, in accordance with relevant provisions. The ruling clarified the legal aspects and permitted the applicant to proceed with the transfer and filing requirements. Case-Laws GST Mon, 24 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396676