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CRYSTAL CROP PROTECTION LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

CRYSTAL CROP PROTECTION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Apr 21, 2022
Order No.

GST-ARA-31/2021-22/B-50

Citation

2022(4) TAXREPLY 5672
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Crystal Crop Protection Limited, the applicant, seeking an advance ruling in respect of the following question. 1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply’ under the GST law? 2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of goods’ under the GST law? 3. Whether merger between distinct persons would qualify as ‘transfer of business as going concern’ under the purview of GST Law? 4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitu....

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