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    <title>Amount of Gratuity is Chargeable under GST or Not after Merger of companies.</title>
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    <description>Transfers of funds from Company B (or its subsidiary) to Company A to enable settlement of Company B&#039;s pre acquisition gratuity dues do not constitute a taxable supply because Company A provides no goods or services and receives no consideration; the transfers are a mere movement/settlement of funds to discharge statutory employee liabilities and therefore fall outside the scope of GST, consistent with exclusions for services and Schedule III treatment.</description>
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      <description>Transfers of funds from Company B (or its subsidiary) to Company A to enable settlement of Company B&#039;s pre acquisition gratuity dues do not constitute a taxable supply because Company A provides no goods or services and receives no consideration; the transfers are a mere movement/settlement of funds to discharge statutory employee liabilities and therefore fall outside the scope of GST, consistent with exclusions for services and Schedule III treatment.</description>
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