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    <title>Transfer of Business</title>
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    <description>The GST exemption for transfer of a going concern applies where the proprietorship&#039;s sweet and namkeen business is converted into a private limited company and the transfer includes the assets and liabilities necessary to run that business; the exemption can still apply even if the proprietor retains unrelated rental premises, provided documentary evidence establishes the transfer as a going concern.</description>
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      <description>The GST exemption for transfer of a going concern applies where the proprietorship&#039;s sweet and namkeen business is converted into a private limited company and the transfer includes the assets and liabilities necessary to run that business; the exemption can still apply even if the proprietor retains unrelated rental premises, provided documentary evidence establishes the transfer as a going concern.</description>
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