Case Law Details
In re Airports Authority of India (GST AAR Rajasthan)
Q.1 Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (RSGST) ?
Ans.1 The Subject Supply of “Transfer of Going Concern service” is Supply under Section 7 CGST Act, 2017.
Q.2. Whether the transfer of business by Airports Authority of India to M/s. Adani Jaipur International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz RSGST?
Ans.2 The subject Supply is ‘Transfer of Going Concern Service’ and the same is not covered in clause 4 of schedule II of CGST Act viz-a-viz RGST.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
