GST on transfer of business as a going concern

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand)

Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?

From the recor

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