GST on transfer of business by Airport Authority of India to Adani

In re Airports Director Airport Authority of India (GST AAR Uttar Pradesh) Question 1- Whether the transfer of business by the Airport Authority of India to the M/s. Adani Lucknow International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST) viz-a-viz Uttar Pradesh State Goods and Service Tax Act, 2017 (UPGST)? Answer 1- The Subject Supply of ‘Transfer of Going Concern service’ is Supply under Section 7 CGST Act, 2017. Question 2- Whether the transfer of business by Airports Authority of India to M/s. Adani Lucknow International Air...