{"id":213961,"date":"2019-04-25T14:33:45","date_gmt":"2019-04-25T09:03:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=213961"},"modified":"2019-04-25T14:33:45","modified_gmt":"2019-04-25T09:03:45","slug":"aar-business-transfer-agreement-as-a-going-concern-held-exempted-from-the-levy-of-gst-in-terms-of-the-relevant-notification","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/25\/aar-business-transfer-agreement-as-a-going-concern-held-exempted-from-the-levy-of-gst-in-terms-of-the-relevant-notification\/","title":{"rendered":"AAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification"},"content":{"rendered":"

Authority for Advance Rulings (GST), Uttarakhand: <\/strong>Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question:<\/p>\n

\u201cWhether \u201cBusiness Transfer Agreement\u201d as a going concern on slump sale basis is exempted from the levy of GST?\u201d<\/em><\/strong><\/p>\n

The present application was filed by Innovative Textiles Limited under sub-section (1) of Section 97 of the CGST\/SGST Act, 2017 and the rules made thereunder in respect of the question stated above.<\/p>\n

While deciding the stated question of \u201cWhether \u201cBusiness Transfer Agreement\u201d as a going concern on slump sale basis is exempted from the levy of GST in terms of serial No. 2 of the Notification No. 12\/2017-Central Tax (rate) dated 28-06-2017\u201d, <\/em>the relevant portion of the notification was reproduced and on perusal of the same it was observed that,<\/p>\n

\u201cservices by way of transfer of a going concern, as a whole or an independent part thereof is to be treated as supply of service and covered under Chapter 99 of the Service Code (Tariff) and is exempted from GST.\u201d<\/strong><\/p>\n

The members of the tribunal observed that, a transfer of a business as a going concern<\/strong> is the sale of a business including assets. In terms of financial transaction, \u2018going concern\u2019<\/strong> has the meaning that at the point in time to which the description applies, the business is live or operating and has all parts and features necessary to keep it in operation.<\/p>\n

Further, they added that, internationally accepted guidelines are also applicable in the present cases which are issued by His Majesty\u2019s Revenue & Customs to treat the transfer of a business as a going concern. The guidelines are as under:<\/p>\n

    \n
  1. The assets must be sold as a part of a \u2018business\u2019 as a ‘going concern’.<\/li>\n
  2. The purchaser intends to use the assets to carry on the same kind of business as the seller.<\/li>\n
  3. Where only part of a business is sold, it must be capable of separate operation.<\/li>\n
  4. There must not be a series of immediately consecutive transfers.<\/li>\n<\/ol>\n

    Therefore, in view of the above, applicant intends to sale the ongoing Sitarganj business along with all the assets and liabilities and stated that it is live\/ operating and purchaser has purchased the business to carry on the same kind of business and applicant has supplied services by way of transfer as a going concern, the same is exempted from levy of GST<\/strong>. [Innovative Textiles Ltd., In re, Ruling No. 20\/2018-19, Order dated 26-03-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

    Authority for Advance Rulings (GST), Uttarakhand: Vipin Chandra and Amit Gupta (Members), addressed an application stating the following question: \u201cWhether \u201cBusiness Transfer <\/p>\n","protected":false},"author":8808,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[35052,2649,35053,6241,35054],"class_list":["post-213961","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-business-transfer-agreement","tag-exemption","tag-going-concern","tag-gst","tag-section-97-of-cgst-sgst-act"],"yoast_head":"\nAAR | Business Transfer Agreement as a going concern held exempted from the levy of GST in terms of the relevant Notification | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, 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