Whether Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated June 28th, 2017 (‘Service Exemption Notification’) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof’ is applicable on the business transfer undertaken in the present instance?
States/UT
Order No. & Date
AAR No.04/AP/GST/2021 dated: 12.01.2021
Order date
12-01-21
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Category
97(2) b.e
Year