Transfer of business by way of merger of two GST registrations amounts to Supply

In re Crystal Crop Protection Limited (GST AAR Maharashtra) Question 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? Answer: – Answered in the affirmative. Question 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? Answer: – Answered in the affirmative. Question 3: Whether merger between distinct persons would qualify ...