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Case Law Details

Case Name : In re M/s Hotel Leela Venture Limited (GST AAR Karnataka)
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In re Ms Hotel Leela Venture Limited (GST AAR Karnataka)

i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?

ii) Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.

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