1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply’ under the GST law?
2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of goods’ under the GST law?
3. Whether merger between distinct persons would qualify as ‘transfer of business as going concern’ under the purview of GST Law?
4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of services’ under the GST law?
5. If the transaction qualifies as ‘supply of services’, whether the said transaction would get covered under Sl. No. 2 of Notification no. 12/2017–C.T.(R) dated 28.06.2017, and therefore not liable to GST?
6. Whether Nagpur registration can file Form GST ITC-02 and transfer unutilized credit balance to Akola registration?
7. In case the Applicant merges the business of Akola registration, then can the Applicant claim credit balance appearing in Akola registration via Form GST ITC 02A in Nagpur registration?