Sale of Assets of Liquidating Company done by Liquidator is Supply of Goods/Services under S.7 CGST Act: AAR [Read Order]

The Liquidator undertakes the Insolvency Resolution Process in light of lack of any promoters or directors of the company being present or reachable
By Avinash Kurungot - On March 4, 2025 3:02 pm - 2 mins read
AAR - CGST - CGST Act - Goods - Services - taxscan

In a recent ruling, the West Bengal Authority for Advance Ruling (AAR) has held that any sale of assets of a company in liquidation conducted by its liquidator qualifies as a supply of goods or services under Section 7 of the Central Goods and Services Tax (CGST) Act, 2017. The AAR ruling came against an…

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