Supply or not - transfer of business by the AAI - The subject ...

GST

September 24, 2021

Supply or not - transfer of business by the AAI - The subject transfer is that of transfer of going concern as an independent part. In this context, there are no merit to examine Schedule II(4)(c) CGST Act as it is limited to the transfer of business assets activity. Such attempt to vivisect the Contract renders a myopic view and runs counter to the ‘Transfer of Going concern service’ envisaged in the substance of the Contract. - AAR

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Supply or not - transfer of business by the AAI - The subject ...

GST

September 24, 2021

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