HomeGSTGST Exemption On Business Transfer as Going Concern: AAR

GST Exemption On Business Transfer as Going Concern: AAR

16/12/2025

The West Bengal Authority for Advance Ruling (WBAAR) has ruled that the transfer of business assets and liabilities from a proprietorship firm to a newly incorporated company, when carried out as a going concern, qualifies as an exempt supply under the Goods and Services Tax (GST) law. The bench of Shafeeq S. and Jaydip Kumar…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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GST Exemption On Business Transfer as Going Concern: AAR

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