https://www.taxtmi.com/caselaws?id=778565 AAR held the applicant eligible to transfer the closing input tax credit balance appearing in the electronic credit ledger of the Haryana GSTIN of the transferee to the applicant's Kerala GSTIN on account of change in constitution (merger/sale). The ITC comprised only CGST and IGST; no SGST transfer was involved, avoiding inter-state SGST utilisation issues. Relying on Section 18(3) CGST and Rule 41(1) CGST (and corresponding state provisions), the AAR found nothing prohibiting transfer of CGST and IGST on merger even where the two GSTINs are in different states. en-us Wed, 23 Jul 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778565 AAR held the applicant eligible to transfer the closing input tax credit balance appearing in the electronic credit ledger of the Haryana GSTIN of the transferee to the applicant's Kerala GSTIN on account of change in constitution (merger/sale). The ITC comprised only CGST and IGST; no SGST transfer was involved, avoiding inter-state SGST utilisation issues. Relying on Section 18(3) CGST and Rule 41(1) CGST (and corresponding state provisions), the AAR found nothing prohibiting transfer of CGST and IGST on merger even where the two GSTINs are in different states. Case-Laws GST Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778565