Business cannot be treated transferred as going concern if liabilities not transferred

In re SCV Sky Vision (GST AAR Andhra Pradesh)

Whether Sl.No.2 of the Notification No. 12/2017–Central Tax (Rate) dated June 28^th, 2017 (‘Service Exemption Notification’) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part t

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