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Liability in case of amalgamation or merger of companies.

Section 87 - Maharashtra SGST - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 87 - 87. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect .....

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of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and they shall be liable to pay tax accordingly. (2) Notwithstanding anything contained in the said order, .....

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