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M/S. INNOVATIVE TEXTILES LTD.
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
Bimal Jain
Res. Counsel
Na

Petitioner / Applicant

M/S. INNOVATIVE TEXTILES LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Mar 26, 2019
Order No.

20/2018-19

Citation

2019(3) TAXREPLY 624
Original Order
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ORDER

RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s Innovative Textile Limited, B-8, PH-I, SIDCUL Industrial Area, Sitarganj, Udham Singh Nagar, Uttarakhand seeking an advance ruling on whether “Business Transfer Agreement” as a going concern on slump sale basis is exempted from the levy of GST in terms of serial no. 2 of the Notification No. 12/2017-CcntraI Tax (Rate) dated 28.06.2017 (herein after referred to as “said notification”). 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per the said subsection (2) of Section 97 of th....

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