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        GST Exemption for Transfer of Going Concern: Chapter 99 Covers CGST, UTGST, SGST, and IGST Services.

        Chapter 99 outlines the general exemption from Goods and Services Tax (GST) for services related to the transfer of a going concern. This exemption applies to the Central Goods and Services Tax (CGST), Union Territory Goods and Services Tax (UTGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). The exemption covers the transfer of a business as a whole or any independent part of it.

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