Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]

By Navasree A.M - On January 4, 2023 4:23 pm - 2 mins read

Transaction - transfer of business - registration - Supply of Services - AAR - Taxscan

The Authority for Advance Ruling ( AAR ) of West Bengal of members Brajesh Kumar Singh and Jyojit Banik ruled that in the case the transaction of transfer of business by Merger of two registration comes under the ambit of ‘Supply of Services’. The applicant Jayesh Popat, proprietor of M/s. Vasant Jewellers is registered under…

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