https://www.taxtmi.com/caselaws?id=783442 The AAR held that transfer of assets and liabilities constituting the business from the transferor to the transferee amounts to "service by way of transfer of a going concern as a whole or an independent part thereof" and is an exempt supply under Sl. No. 2 of Notification No. 12/2017-CT (Rate). The work orders relating to digital asset management, GIS/WebGIS data analysis and orientation programmes for a governmental water supply directorate were classified as pure services, not works contracts or composite supplies, and thus exempt under Sl. No. 3 of the same Notification. Post-transfer supplies and invoices issued in continuation of the original work orders retain the same tax treatment as if executed by the transferor. en-us Tue, 09 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783442 The AAR held that transfer of assets and liabilities constituting the business from the transferor to the transferee amounts to "service by way of transfer of a going concern as a whole or an independent part thereof" and is an exempt supply under Sl. No. 2 of Notification No. 12/2017-CT (Rate). The work orders relating to digital asset management, GIS/WebGIS data analysis and orientation programmes for a governmental water supply directorate were classified as pure services, not works contracts or composite supplies, and thus exempt under Sl. No. 3 of the same Notification. Post-transfer supplies and invoices issued in continuation of the original work orders retain the same tax treatment as if executed by the transferor. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783442