GST Exemption for Transfer of Business as Going Concern

In re Horizen Edge Technologies Private Limited (GST AAR West Bangal) The Authority for Advance Ruling (AAR), West Bengal, addressed an application by a newly incorporated entity seeking to take over the business assets and liabilities of M/s. Horizen Edge Technologies Private Limited. The business activities involve digitalization and monitoring of mega water supply schemes, enhancement of the Jalmitra application, digitization of piped water supply schemes (PWSS), development of GIS tools, data management, analysis, documentation, and other technical consultancy services for the Public Healt...