Transfer of Mobile App Software as Going Concern Attracts Nil GST, Says Advance Ruling Authority.

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....Levy of GST - transfer of mobile application software - there will be a continuity of business, as the said part of business is said to be functional and is decided to be transferred as a whole to a new owner, and thus amounts to transfer of a going concern, of the said independent part of the business. - the said activity amounting to 'Services by way of transfer of a going concern, as a whole or an independent part thereof attracts 'Nil' rate of tax without any conditions. - AAR....