https://www.taxtmi.com/forum/issue?id=119844 Payments by an acquired company to a former shareholder that transfer future receipts, government incentives or claims under a Share Purchase Agreement are contractual allocations, not consideration for a supply, and therefore are not subject to GST; acquisition of shares and pass through of such incentives do not attract GST, subject to separate rules applicable to reorganisations like mergers or amalgamations. en-us Tue, 08 Apr 2025 20:10:15 +0530 Wed, 09 Apr 2025 12:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119844 Payments by an acquired company to a former shareholder that transfer future receipts, government incentives or claims under a Share Purchase Agreement are contractual allocations, not consideration for a supply, and therefore are not subject to GST; acquisition of shares and pass through of such incentives do not attract GST, subject to separate rules applicable to reorganisations like mergers or amalgamations. Discussion-Forum GST Tue, 08 Apr 2025 20:10:15 +0530 https://www.taxtmi.com/forum/issue?id=119844