https://www.taxtmi.com/article/detailed?id=15407 Supply of a specific business unit with all assets and liabilities qualifies as a going concern for GST and, subject to the legal sustainability of the transaction documents, is exempt under the central notification that exempts transfer of a going concern as a whole or an independent part; the Authority refrained from classifying the transaction as a "slump sale" because GST contains no definition of that term. en-us Sat, 15 Nov 2025 07:58:31 +0530 Sat, 15 Nov 2025 07:58:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15407 Supply of a specific business unit with all assets and liabilities qualifies as a going concern for GST and, subject to the legal sustainability of the transaction documents, is exempt under the central notification that exempts transfer of a going concern as a whole or an independent part; the Authority refrained from classifying the transaction as a "slump sale" because GST contains no definition of that term. Articles Goods and Services Tax - GST Sat, 15 Nov 2025 07:58:31 +0530 https://www.taxtmi.com/article/detailed?id=15407