https://www.taxtmi.com/highlights?id=67270 Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to be transferred as a whole to a new owner, and thus amounts to transfer of a going concern, of the said independent part of the business. - the said activity amounting to 'Services by way of transfer of a going concern, as a whole or an independent part thereof attracts 'Nil' rate of tax without any conditions. - AAR en-us Thu, 22 Dec 2022 17:36:02 +0530 Thu, 22 Dec 2022 17:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67270 Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to be transferred as a whole to a new owner, and thus amounts to transfer of a going concern, of the said independent part of the business. - the said activity amounting to 'Services by way of transfer of a going concern, as a whole or an independent part thereof attracts 'Nil' rate of tax without any conditions. - AAR Highlights GST Thu, 22 Dec 2022 17:36:02 +0530 https://www.taxtmi.com/highlights?id=67270